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Study On Ship Transportation Cost Control Of Shipping Company

Posted on:2006-07-11Degree:MasterType:Thesis
Country:ChinaCandidate:W TengFull Text:PDF
GTID:2156360152971921Subject:Accounting
Abstract/Summary:PDF Full Text Request
In today's shipping market which is filled with opportunities and challenges, one of the most important ways for the shipping company in our country that hope to take one place in the current market is to strengthen cost control by overcoming the weak point in the cost control link so as to gain the competetive adventage. In order to provide some theoretic and practical help to the shipping company in our country in the aspect of the ship transportation cost control, by analyzing the actual cost control pattern in one shipping company , the author of this thesis has discussed the cost control from the angle of the strategic cost management.In the thesis, the author firstly expatiates on the meaning and characteristic of the ship transportation cost ,and then on the basis of analyzing the current situation of the ship transportation cost in one shipping company, the author further makes elaborate analysis and discussion of the bunker surcharge and port charges which constitute the main parts of the ship transportation cost under the direction of the thought of origin management, value-chain management and comprehensive management of the strategic cost management.The main achievements of the thesis are as follows: Firstly, the author has analyzed and summarized the restrictions of the actual ship transportation cost control in the shipping company of our country by making investigations to one shipping company. Secondly, by introducing the thought of the strategic cost management, the author has connected the ship transportation cost with the competetive capacity of shipping company starting with improving the cost control notion, the cost control range, the cost control keystone and the cost control structure, etc.Thirdly, by making particular research of the bunker surcharge and port charge which are the main parts of the variable costs of ship transportation and also by improving the value chain and discussing the cost driver, the author has proposed the relative cost control measurements.
Keywords/Search Tags:shipping company, ship transportation cost, cost control, strategic cost management
PDF Full Text Request
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