Research On The Barge Voyage Cost Control Of CSC-hy

Shipping transportation is a business which needs large amounts of capital investment and has a high risk. Shipping enterprises are confronted with huge pressure of competition in today's intense international economic situation. The rise of fuel costs, port user fees, maintenance costs, and many other costs results in the rapid rise of shipping operation costs. Consequently, we must control the shipping operation costs effectively and try to minimize it as much as possible. It has became the key of whether shipping enterprises can adapt to the fierce market competition and acquire advantages in the market. This article proposed a set of method to calculate voyage cost in view of the CSC-hyl(长航凤凰)enterprise's barging transportation cost disbursement slurred situation, with the premise that the barge team transportation is gradually eliminated in the yangtze river main channel, and the background that CSC-hy enterprise's barge team has been in a passive situation in the yangtze river main channel.At first,from its the status of their cost-control, this article detailedly elaborates methods of CSC-hy cost counting of the current voyage, single vessel cost collector and voyage efficiency statistic with its the actual situation of voyage cost control, and summarizes some problems existed in the enterprise in the actual cost control. Secondly, by dividing the voyage cost into the variable costs and fixed costs, it analyses the voyage cost composition and influencing factors of the company's barge.Through analysis of influence factors of the barges voyage fixed costs and variable cost, the barges voyage cost calculation and cost allocation model are established on the base of costing method. Combining the barges voyage fixed costs and variable cost factors with the voyage, we put the similar or identical affecting factors into cost store, in the way of defining cost drivers, influence factors of different cost, make clear of the allocation rate of this voyage expenses accounting for the annual cost and finally complete the cost accounting of barges voyage. On the base of completing barges voyage cost accounting, we finish the apportion of barges voyage costs to various barges by determining the proportion of relation which various barge voyages take down the whole fleet. According to the actual data of one specific voyage in CSC-hy, the paper also suceeded in sharing the actual and occurrence expenses in a voyage barge through the above model.According to every cost expenditure proportion of barge voyages, it also put forward several important controlling countermeasures of cost expenditure about fuel, artificial, port fees etc.In order to ensure the accuracy of cost accounting for the barge voyage and the implementation of cost apportionments, some precautions are put forward according to the characteristics of Activity Based Costing and the present problems in the shipping enterprise.