Ocean Container Shipping Companies Control Costs

At present, as the other industries, reducing the cost and improving the customer service is very important to the ocean container shipping industry.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 seven 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 by analyzing the characters of ocean container shipping industry and enterprises, the author reveals the limitation in cost control of today's container shipping industry, and points out the present cost control can't satisfied the need of today's container shipping enterprises.In chapter 3 the author introduces the development trend of cost control theory and the typical types of modern cost control method, comparing the modern cost control methods with the traditional cost control method and the differences between the modern ones.In chapter 4 the cost control system "the cost design in supplement of standard Activity-based cost control" is highlighted by defining and analyzing the cost of ocean container shipping enterprises.In chapter 5, in order to control the capital cost, the author synthetically explains how to choose the sound shipping lines and the rational fixed as its scale by using the cost design method. In chapter 6, the customer management has been highlighted to compile the cost of ocean container shipping enterprises on the bases of customer oriented activity-based cost control method. The chapter 7 is the key part of the paper, the author suggests combining standard cost control with ABCC as a system in the shipping cost controlling to get the cost control system completely.The last chapter is tags, which are mainly possible handicaps during applying the above cost control methods and suggestion aiming at those problems.