关于远洋运输企业成本管理的探讨

远洋运输业是一个投资大、回收期长的行业。目前我国该行业的成本控制是以单船单航次的成本控制为主线,以计划成本、定额成本等为基础制定成本控制标准,定期分析营运过程中实际成本脱离控制标准所形成的偏差程度。这样在成本管理上存在很多的不足。本文主要通过对财务部门以外的航运技术部门和营销揽货部门,应当如何从自身的管理加强成本的管理进行论述。

About ocean shipping enterprise cost management discussion

The open sea shipping industry is one in a big way invests, the recoupment period long profession. At present our country this profession cost control is take the single charter contract voyage number cost control as a master line, take plans the cost, the fixed quantity cost and so on as the foundation formulation cost control standard, in the regular analysis transport business process the actual cost is separated from the deviation degree which the control standard forms. Like this has very many insufficiencies in the cost management, this article mainly through corners goods the department to outside the financial department' s shipping technology department and the marketing, how has from own management enhancement cost management, to carry on the elaboration.