A Study Of Control & Management Of Shipping Operation—In View Of Empirical Analysis Of Oil Shipping Operation

In the system of market economy,intensification of cost control and management has become a prerequisite deciding whether shipping enterprise can effectively adapt to competition in shipping market as well as a key deciding whether shipping enterprise can obtain relative advantages during competition in shipping market.Under precondition of fixed shipping revenues,how to ensure reducing composite shipping cost in an all-round way and directly adding to operating profits of ships by intensifying analysis and control of shipping operation cost is also major problem faced by national and even global shipping enterprises.Based on this background and precondition,we conducted term-by-term analysis of several cost compositions exerting relatively great influence on ship operation cost;With a combination of quantitative and qualitative research methods,we inflicted control on shipping cost,expecting to provide a reference for shipping enterprises to effectively control shipping cost.Based on exposition of research background and significance as well as summary of research status both home and abroad,this paper looked at shipping cost control problem from a generalized perspective.Then it proposed controlling and managing shipping operation cost from three layers-before,during and after,and set about analyzing and controlling fixed shipping cost from five aspects-seamen cost,ship spare parts and supplies cost,lubricating oil cost,ship maintenance cost and ship depreciation cost;subsequently,it analyzed and controlled variable shipping cost from three layers-port charge,fuel cost and voyage risk cost.In the meantime,based on exposition of shipping cost budget management and accounting supervision theory,it conducted systematic and empirical analysis of implement approach and method of shipping cost budget management as well as shipping cost accounting supervision problem.