Research On The Design And Apply Of Cost Management System Of She Kou Container Terminals Ltd

Recently, along with the international financial crisis, US debt crisis and European debt crisis have erupted one after another, international economy unrest shows up aggravate situation. After the last round of the rapid development in the container terminal industry of china, it is now facing several challenges on this area. The one is, that to enhance the management ability the enterprise has to calculate cost by scientific method and accurately evaluate the cost expense under the circumstances of increased horizontal competition and change of macro-economic environment; the other is, that the demand of the cost management can’t be fulfilled due to several reasons, which include the distortion of the correlation between cost data and cost management, incomprehensive cost management mechanism and roughness of cost management condition. Therefore, it is quite urgent for our country’s container terminal industry to looking for a new kind of costing method and rely on it to build a new cost management system to crack the current dilemma.The paper take She Kou Container Terminal (SCT) Ltd for example, for the common problem of cost management system of the industry such as costing distorts the correlation between data and cost management, non-complete cost management mechanism, lack of scientific and elaborate performance evaluation and incentive system, and so on. A new cost management system which based on the ABC is suggested after searching a lot of documents and referring to ABC of HK Modern Container Terminal. Meanwhile, some useful analysis method like charts, qualitative research method, case study method etc are used to research costing, operation mechanism of cost management and cost performance management system. The relative countermeasures and solutions to the possible problems during the above mentioned methods are initiated. Consequently, a good reference method is expected to be available for SCT and domestic industry on cost management system improvement, upgrading and reengineering.