Research On Shipping Cost Control Of ZC Company Based On Comprehensive Cost Management

Marine transportation,with ships as the main means of production and ports as the basic contact unit,is an organic part of waterway transportation.As a major manufacturing country in the world and an important link in the global supply chain,China has frequent maritime trade with Japan,the United States,the European Union and other countries and regions.China's shipping industry has achieved rapid development and is playing an increasingly important role in the global trade.However,with the passage of time,domestic and foreign competitors continue to influx,China's shipping enterprises have to face increasingly fierce competition.As a first-class shipping company in China,how to secure a place in the current complex and changeable international shipping service market and seek its own long-term survival and sustainable development is a problem that must be seriously considered and solved.ZC Company is an international shipping logistics carrier.On the one hand,the international shipping industry is in a period of upward rebound from the downturn,and the gradual rise of freight rates gives ZC Company good opportunities for development.On the other hand,ZC Company does not have a unified understanding of cost control,and the cost management is not standardized,resulting in the slow port warehousing and logistics,high ship fuel costs,ship maintenance is not in place,ship risk cost control is unreasonable,and other problems,which greatly restrict the business development of ZC Company.How to enhance ZC's ability to control and manage the cost of shipping service and enhance its competitiveness in the industry on the premise of improving or not reducing the quality and operation management level of the company's existingshipping service has become the focus of urgent exploration and research.This paper takes ZC Company as the research object,based on the theory and practice of total cost management,in order to develop an effective shipping cost management and control program for ZC Company.The author's research process and methods are as follows:Firstly,read,analyze and sort out the relevant research results of domestic and foreign scholars on cost management,maritime logistics cost management,activity-based costing and total cost management.Secondly,head of research and interview ZC company different,a comprehensive understanding of company's cost management planning,port container transport,sea voyage repair maintenance and the risk of ship ocean transportation cost management reality,then on the basis of total cost management operation cost system,cost tracing method of ZC company's current cost management situation analysis,find out the problem.Thirdly,based on the theory of total cost management,the shipping cost control system of ZC Company is constructed,which is carried out from port cargo replacement,ship fuel management,ship maintenance and shipping risk control.Selecting the key indicators and elements of shipping cost of ZC Company,the feasibility and necessity of its total cost management are analyzed.Finally,the paper puts forward feasible measures for the total cost management of shipping enterprises to help managers allocate resources reasonably and cut expenditure from the overall perspective,and compares and analyzes the implementation effect,in order to realize the sustainable control of shipping enterprises' cost.In ZC company in the process of comprehensive cost management,aiming at ZC company in port cargo replacement,fuel cost management,maintenance cost,risk and cost of shipping control problems,the author draw lessons from the successful experience of the industry outstanding enterprises,improvement measures are proposed from the following four aspects:1.The port resource integration and intelligence application,solve the problem of port cargo replacement hysteresis;2.Establish fuel purchasing and monitoring procedures and implement the shipping department responsibility system to solve the problem of unreasonable management of fuel costs;3.Select ship maintenance time and dock location according to freight cycle and port to solve the maintenance cost control problem;4.Promote the construction of the Internet of Things,develop the maritime risk cost budget in advance and take preventive measures to solve the problem of maritime risk cost waste.