Cost Analysis And Control System Of Rizhao Port Co.Ltd

With the great change of the competitive environment in which the modern enterprise,the core content of cost management-the traditional cost control system gradually reveals its original defects,thereby weak the effect of corporate cost control,and reduce the efficiency of cost control.The traditional cost control run relative to a single style.Provided cost information according to the activity,fuzzy comprehensive evaluation method is evaluated by means of cost control system,however new cost control system is able to meet the needs of the modern enterprise.The traditional cost control system cannot meet the high-risk enterprise,customer-oriented production,and highly automated demand,the new cost control system make up for this shortcoming of the traditional cost control system,breakthrough and innovation of traditional cost control ideas,further expand the scope of cost control and space,improve corporate cost control effect and the efficiency of cost control goals,to enhance the core competitiveness of enterprises.This text,in the foundation of the predecessors’investigation,analyses the necessity and the possibility of the port enterprise applying the target-activity based cost management mode,and accordingly puts forward the cost management mode of the port enterprise through combining the characteristics of the port enterprise itself.Under the traditional cost management,the collection of the cost of Rizhao port way simple and rough,complete case analysis on cost,but the lck of technical and economic benefit were analyzed,and the cost index guiding significance is not strong,this is the current port industry common ills.Taking the example of rizhao port,this paper discusses the optimization of cost control system of port enterprises.Target cost method and the beforehand control of key performance indicators method can improve the cost,operation cost method to perfect the cost control of matter,the key performance method to strengthen cost control,affect the target cost at the same time,lay the ground for after the analysis of the target cost setting,to form a closed system.The purpose of this paper is to explore how to target cost method and the method of key performance indicators(KPI)set target cost,accurate calculation of product cost information to homework cost method,and the key performance index as evaluation standard cost control system,to achieve the requirement of the precision for cost control effectively,so that the cost management system is more overall,ductility and constructive.The cost control is not only can make up for the deficiencies of the traditional port enterprise cost control system,the cost control and performance evaluation together,further expand the scope of cost control and space,to improve enterprise cost control effect and improve the efficiency of the enterprise cost control target,raise the core competitiveness of the enterprise.