Research On Cost Management Improvement Of H Container Liner Company Dalian Branch

Since the 2008 financial crisis,the liner shipping industry has been in an overall downward trend,lacking a recovery in demand.A lot of capacity is idling.Faced with difficulties to break the deadlock on revenue side,most liner companies have chosen to cut costs to tide over the difficulties.In year 2020,the sudden outbreak of COVID-19 disrupted the balance of global supply chains.Container shipping industry took this opportunity to achieve highest point in the market in near 10 years.Freight rates have risen sharply and the turnover of liner company increased strongly.However,the epidemic also raised a lot of complicated questions and added lots of new cost burden.Therefore,the cost management of liner company is particularly important at any time.This thesis takes H Container Liner Company as the research object.Focus on key cost items in the operation of the company,reflect its current cost management status through data,Analyze the problems existing in the current cost management.And for different cost items,in combination with theoretical methods like value chain extension＆ target costing＆ activity based costing＆ cost control procedures,Give specific suggestions for improving cost management.Firstly,review the research results of domestic and foreign experts in cost management and control.Secondly,the relevant theoretical basis of cost management is introduced;the characteristics and cost structure of container liner transportation industry are analyzed.Thirdly,the general situation of H Container Liner Company and Dalian branch are introduced.Fourthly,describe the company’s cost management status with data and analyze.Fifthly,put forward cost management improvement measures according to different costs.Sixthly,provide the guarantee measures in the realization process of cost management.Through the analysis and improvement of H company’s cost management,achieve company cost reduction targets,strive to improve the profitability of H Company and achieve efficient and sustainable development of the company.At the same time,the research results also have a certain reference significance to other liner companies of the same type.