Research On Stickiness Of COMEC

As an important part of China’s manufacturing industry,shipbuilding industry has made great contributions to China’s economic development.However,due to the fierce competition in the international market and the adverse effects caused by the global epidemic in recent years,shipbuilding industry is facing severe challenges.In order to improve the market competitiveness of shipbuilding enterprises,it is necessary to carry out cost management control to maximize the benefits of enterprises.This thesis selects COMEC as the representative Chinese shipbuilding enterprises as the case study object,collects the financial data from 2009-2021,calculates the cost viscosity coefficient of the relevant year through the capital intensity,human capital intensity and macro environment,and then analyzes the causes of the change,from the aspects of enterprise operation,management expectation and agency.Based on the influence of the above three factors on the cost stickiness of COMEC,the corresponding cost control suggestions are put forward.This thesis proposes a series of cost control suggestions for COMEC: promote business diversification,optimize the asset structure,improve the management expectation,improve the expected accuracy,reduce the influence of personal factors on the expectation;optimize the board structure in agency,and reimbursement system,not only advise the management in making cost decisions,but also has certain reference value for other ship manufacturing enterprises,and helps to optimize the cost decision in shipbuilding manufacturing enterprises.