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A Study On The Management Of Port Logistics Enterprises' Operating Cost

Posted on:2018-08-16Degree:MasterType:Thesis
Country:ChinaCandidate:Y MaFull Text:PDF
GTID:2359330518959840Subject:Accounting
Abstract/Summary:PDF Full Text Request
In the face of complex and volatile shipping market environment,every port logistics enterprises hope they can improve the port operation profit margins and enhance the market competitiveness of the port in the premise of stable production and operation.However,due to the arrangement of the port terminal,cargo throughput and other factors are subject to regional restrictions,and can not drive a substantial increase in revenue,therefore more enterprises measures are aimed at how to control costs.However most of the port terminals are affected by the historical background,using the traditional cost control.In the overall production process in accordance with the type of goods unified collection cost.However,the cost of collection method brings ports revenue and cost does not match,management responsibility unclear division of work.And this method can not adapt to the port logistics enterprises competitive environment.Therefore,it is an inevitable trend for the port logistics enterprises to adopt the way of cost fine managementThis research based on the relevant literature,adopt the method of combination of theoretical analysis and case analysis to study the fine management cost of WZ terminal.First of all,this article makes a summary of domestic and foreign literature,summing up the previous theory in terms of cost control literature contributions and shortcomings and puts forward the innovation of this paper.Secondly,the study analyzes the present situation of port logistics industry operating costs at the present stage and characteristics,compares the differences between the traditional cost management and the fine cost management mode,points out the fine management of the advantages and problems.A detailed analysis of WZ terminal in the production process,how to labor costs,maintenance costs,procurement costs by way of fine management,data collection and analysis.Through theoretical analysis and case analysis finally draws three conclusions,the first is the fine analysis of fine cost management mode in multi dimension instead of the average allocation method;secondly,port logistics enterprise cost control point lead,cost control center by the financial sector to move forward to the production department;the third is obtained through the study of implementing cost fine management in the process of implementing still difficult,there are still some problems to be solved.Finally,this paper aiming at the existing problems of cost fine management mode and put forward relevant suggestions.
Keywords/Search Tags:port logistics enterprise, WZ port, operating cost, refined management
PDF Full Text Request
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