| Shipping, acting as a most important carrier during the international trade process, suffered a heavy loss since the global economic crisis in 2008, confronted with a severe competition and a reduction of both resource and freight. The severe competition shipping enterprises faces lies on its survival capacity, which is indeed its value-creating capacity.Shipping industry differs from others mainly in huge fixed-asset investment and high operation cost. With the method of mutual development both internal and external can we ensure the value-increasing, which is the process of effectively implementing of cost management. Internal control serves for the development of enterprises, whose ultimate goal is to ensure value-increasing, which is in accordance with that of cost management. Internal control and cost management are logically related and if combined effectively it will facilitate a brand-new way of cost management.Aim and Method:Based on theoretical research, supplemented by empirical research and adopting method of comparative analysis, graphic and list, the aims of this thesis are listed below:(1) To put forward a new management concept of combining Cost Management theory with new cosoFramework; (2) To find out the key factors of Cost Management in shipping enterprises through systematic analysis; (3) Guided by new coso Framework, to find out the specific optimization solution of internal control in order to carry out effective cost management in A Corporation.Conclusion:(1) Based on theoretical analysis, this thesis puts forward the theoretical foundation of combining cost management with internal control; (2) Based on the characteristics and situation of A Corporation, the key factors of cost management are found out; (3) Based on the two above, it draws a conclusion that effective combination of internal control and cost management could be achieved by highlighting key points during internal control and carrying out cost management guided by new coso Framework. |
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