Studying Chinese Ocean Container Shipping Companies Cost Control

The ocean container shipping industry is in the intensely competitive global market, many container ship companies reach counterbalance, so the shipping price is low, companies can only earn a little, and they are trying to reduce their costs and improve their services to win more market quota and customers. Because they cann't greatly enhance income, it is an important aspect that container ship companies strengthen cost management and improve the business administration.The author tried her best to combine her understanding with the container shipping characteristics to systematically analyze its cost structures and show available cost controlling methods. All of methods must not only content its continuous development and improve competitive capacity, but also reduce its cost. This article includes five chapters.In chapter 1 the author explains the study background—present Chinese container shipping market situation, the condition in container shipping companies cost control field and the cost control methods in Chinese container shipping firms. In these conditions this thesis complies with the following steps: putting forward issues, analyzing them and resolving them.In chapter 2 the author induces the theory of cost control and its development. There is a dramatic connection between controllable cost and the range of controlling object.In chapter 3 the author details the cost structures in the different ways, then summarizes its characters. Approximately discussing the container shipping companies should adopt cost control methods, that is to say they should take activity-based cost budget during the operation and cost design at the beginning of business.In chapter 4 the author sets forth activity-based cost budget, flexible budget...