| Strategic cost management has been put forward and researched theoretically abroad since 1980s. Late years, since strategic cost management practices more and more, the research abroad has been focused on the practice instead of the theory. At present, domestic research on strategic cost management is restricted on the theory, and there is little research on the combination of the theory and the demonstration. Strategic cost management is a new mode of cost management, which is all-sided and forecasted. In the author's point of view, port enterprises can also apply this useful method to prefect its management. This dissertation explains that it is not only necessary to carry out the research and application, but also to be practicable for activity cost management by port enterprises. Now the cost management of our Port industry is short of system conformity, forecast and programming, and it doesn't think much of invisible, and the objects of the management is limited. All the disadvantages make the enterprises win in the competition. This dissertation combines the strategic cost management and the characteristic of port enterprises, and researches the application of strategic cost management in port enterprises in order to help port enterprises keep the preponderance in competition. This dissertation consists of six chapters.The first one is the introductions of this dissertation, introducing the backgrounds and thought ways.The second chapter expounds the main conclusion and production of the research on strategic cost management in and abroad.The third chapter expounds the theory of strategic cost management. By expounding the signification and character of strategic cost management, exhibit its advantages. By analyzing and comparing the four kinds of modes of strategic cost management, pick out the mode of Shank to be the theory of this dissertation. Expound this kind of this mode.By analyzing the qualities, characters of port and the characters of... |
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