| 精益航运成本管理探讨 |
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| 引用本文： | 于雯,段桂友.精益航运成本管理探讨[J].青岛远洋船员学院学报,2007,28(1):30-32,48. |
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| 作者姓名： | 于雯 段桂友 |
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| 作者单位： | 1. 中国海洋大学,山东,青岛,266071;青岛远洋运输公司,山东,青岛,266071
2. 青岛远洋运输公司,山东,青岛,266071 |
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| 摘 要： | 目前航运公司的成本管理以追求本企业利润为导向,存在诸多不足,不利于企业的长远发展。在精益管理的视角下,航运公司成本管理应该以追求为客户创造价值为导向,实现最小价值链成本,通过各方的“共赢”来谋求企业的长远发展。
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| 关 键 词： | 成本管理 精益管理 航运企业 |
| 文章编号： | 1671-7996（2007）01-0030-03 |
| 收稿时间： | 2007-02-28 |
| 修稿时间： | 2007-02-28 |
On the Lean Shipping Cost Management |
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| YU Wen,DUAN Gui-you.On the Lean Shipping Cost Management[J].Journal of Qingdao Ocean Shipping Mariners College,2007,28(1):30-32,48. |
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| Authors: | YU Wen DUAN Gui-you |
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| Institution: | 1. Ocean University of China, Qingdao 266071, China, 2. COSCO, Qingdao, Qingdao 266071, China |
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| Abstract: | At present the cost management of shipping companies is oriented on gaining its own profit. Its not good for the company's long development.On the view of lean-management,the thinks that the cost management of shipping companies should be oriented on "creating value for customers" thus to get the lowest cost of the value chain.In this way,companies in the value chain could achieve the "all-win"and the shipping company could get its long development. |
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| Keywords: | cost management lean-management shipping companies |
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