| The constant global economic integration undoubtedly promotes the economic development, meanwhile, motivates the development port enterprises. However, in front of the furious market competition beyond the extending reproduction reinforce the management and excavate Internal potential to promote the economic benefit is the urgent affair The most scientific way to excavate the interior latent capacity is to strengthen the cost management. According to the scattered groceries of Yantai port,this thesis had a research on the cost management problems of scattered groceries of Yantai port.The main content of this thesis can be divided into six parts:The first chapter is introduction, which introduces the background, significance and the purpose of this study, what's more, it also puts forward the research ideas and methods this study.The second chapter is the study review, which points out the shortages in cost management study of the port enterprises in China, through reviewing the domestic and foreign research about cost management, and expounding the theoretical basis and method for the following study.The third chapter is the environment analysis and strategic selection of Yantai port, which introduces the external market environment and the profit ability of Yantai port. Take advantage of SWOT matrix, summing up the external environment opportunities and threats, finding out the advantages and disadvantages of low cost strategy.The fourth chapter is the cost project for scattered groceries wharf of Yantai port. On the basis of this, it conducts cost analysis and control, indacates that low cost strategy is the inevitable choice for scattered groceriesThe fifth chapter is the implementation strategy of cost management for scattered groceries wharf of Yantai port. First, it introduces the cost accounting model of handling, and cost accounting of operating line, it can obtain cost accounting model of single ship and single cargo.The six chapter is the control measures for scattered groceries wharf of Yantai port. Basing on the analysis of each cost project of scattered groceries wharf, it puts forward the control measures aim at the main cost project. Finally, it puts forward the model which can bring about the simulation of the market-oriented operation, in order to achieve the purpose of cost management.The last chapter is the conclusion, which concludes and summarizes the thesis, and at the mean time it analyses the shortage. |
