Explore The Ocean Container Shipping Companies In China, Cost Management Model

This paper is produced against severe competition on ocean container shipping in recent years. Considering the ocean container enterprise meet with the problem that can be characterized as insufficiency in cost management, a research and discussion is made on the cost management mode in ocean container enterprise, integrated the theory with practice.There are five chapters in the paper.In chapter 1 and chapter 2 the author introduces the theory of cost management and cost management mode. Different understand of the essence of cost leads to different targets on cost management. And the development of cost management theory from the traditional cost management to the modern cost management illustrates the environment outside the company asks for more information and decision support than before.In chapter 3 the author brings forth the problem of cost management mode existing in Ocean Container enterprise and holds that It is of significant meaning for us to study cost management mode based on the essence of cost in order to establish modern cost management mode.Chapter 4 is a key part of the paper. The author systematically analyzes influential factors of cost management mode and builds up a set of principle of cost management mode in Ocean Container enterprise. It highlights the cost information system as the fundamental means of modern cost management and from the strategic viewpoint it focus on the customer oriented activity-based cost management mode.In the last chapter a certain liner applied to the new cost management mode is made to illustrate the advantage for manager to make decisions on the basis of strategic target, which is long-term competition advantage among the ocean container shipping.