The Cost Analysis And Control Of Port Enterprises

Advanced technology and scientific management are two principal factors to the development of port enterprises. Under the keen competitive circumstances, port enterprises are confronted with cargo shortage and meager profits. So port enterprises place emphasis on the reduction of the running cost to strengthen the competition capability. The thesis , from this point, discusses the cost control and analysis in the field of cost management so as to find a way to reduce the running cost.In chapter 1, the author draws in the concept and the classification of cost so as to control it according to the character. After the analysis of existing problems in port enterprises ,the author puts forward focal points of the cost management and the train of thought for this thesis , i.e. cost accounting and control for respective vessel, improving the cost analysis system , establishing the cost responsibility system.In chapter 2 , the author discusses the objects of cost accounting , the cost items and the way of cost accounting for respective vessel in different operation process and cargo.In chapter 3 ,the author discusses cost analysis methods ,with the intention to find the factor affecting cost variation and define the affecting degree .The analysis of cost plan accomplishment includes total cost ,cost per unit production and the reduction volume of cost. The technology -economy analysis includes two aspects : labor productivity and fuelconsuming. At last the cost-profit analysis defines the benefit of the productivity expenditure.In chapter 4, the author establishes the handling cost model for respective vessel first to define the standard of vessel handling cost. This model belongs to the realm of absolute cost control . Then the author sets up a handling management model .With goal programming method after the overall consideration of throughput ,vital vessel and handling capacities . It is a relative cost control method .In addition, the author discusses the control method for constant cost and variable cost.In chapter 5 , the author expounds the cost responsibility system. Under this system, the running cost is distributed to the responsible units or individuals . There is a certain analysis and check-up method for the difference between responsibility cost and accomplished cost. !n this way the cost control intention becomes possible.