The Analysis Of Dalian Port's Loading And Unloading Costs

Nowadays, under the keen competitive circumstances, efficient implement of cost control and cost management becomes a decisive factor in the success of any enterprise. This is also true to port enterprises. Cost analysis is the way to achieve this goal. In the total costs of port enterprises loading and unloading costs account for a very large proportion. Therefore finding out existing problems through the analysis of loading and unloading costs and putting forward corresponding solutions is key to the port cost management. This thesis analyses the loading and unloading costs of Dalian Port so as to find a way to reduce them.In chapter 1, the author introduces the general situation and the main categories of cargo of Dalian Port.In chapter 2, the author draws in the concept and classification of cost and discusses the further classification and audit measures of loading and unloading costs.In chapter 3, the author draws in the concept of cost structure and analyses the structure of fixed and variable costs and that of each specified cargo.In chapter 4, the author analyses the actual loading and unloading costs of Dalian Port. This is to find out factors affecting the costs and their affecting degree. The analysis includes total cost, unit cost, loading and unloading costs in terms of cargo category and that in terms of domestic and outbound cargo in this chapter.In chapter 5, the author analyses the main problems that occur in the loading and unloading costs of Dalian Port and puts forward some solutions accordingly. The author draws in the cost model for individual ship in the audit and recommends this model strongly. On the basis of the analysis, the author throws lights on the measures to control fixed, semi-variable and variable costs.