碩士 / 國立臺灣海洋大學 / 商船學系 / 104 / According to the report of Review of Maritime Transport 2013 issued by UNCTAD, the transportation of almost 80 percent of worldwide commodities are relying on marine shipping. Taiwan island is all surrounded by deep sea ocean and its excellent geographical location gives the shipping industry with inherent advantages. Prior to the eruption of 2008 financial crisis, the market of global trading develops actively and the further prosperity could be foreseen and expected. Unfortunately, under the impact of financial tsunami sequentially, the shipping industry is now only waiting for the recovery of shipping market and looking forward to the glory of global trading to come in the near future. Through the concept of "by means of accounting to enhance management", this paper aims to analyze the expected cost factors on the statement of profit and loss and cost table, and wishes the results could be helpful for the shipping company to draw up the management policy.
This paper is mainly to study the relationship between shipping market and freightage costs. Except the influential factors on freight index, the overview of related factors are introduced including vessel price, crew salary, vessel nationality, daily operation cost, etc.. Following the classification and statistical analysis of shipping management, the figures of financial statements for one shipping company over years has been studied on this paper. In connection with the major cost factors on shipping freight charge, the studying of descriptive statistics of cost variables and correlation coefficients under the regression analysis method is to examine if this shipping company has the operating expenses stickiness and the cost stickiness.
The results of studying on the financial statements of Case W Shipping Company reveal that the average annual interest expenses amounted to 7.4% of year revenue. It recommends that the shipping company should be prudent to evaluate the purchasing funds and financial cost of interest expenses for procuring vessels. And the results of regression analysis method prove that the cost of crew salary has a significant effect on business revenue. This fully reflects the reality that the cost for shipping company to hire the national and foreign seafarers is on a tendency to increase year by year. Shipping companies must not only pay attention to the issue of crew salary, but also analyze and control the cost to recruit and train the seafarers based on the development of fleet vessels. The conclusion of this paper shows that the stickiness exists in operating costs and shipping cost when the operating income declines. The managements should adopt corresponding countermeasures to alleviate the phenomenon of stickiness and ensure the reasonable profit and sustainability of company.
| Identifer | oai:union.ndltd.org:TW/104NTOU5728007 |
| Date | January 2015 |
| Creators | Lu, Shu-Chuan, 呂淑娟 |
| Contributors | Tien, Wen-Kwo, 田文國 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 76 |
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