目前航运公司的成本管理以追求企业利润为导向,存在诸多不足,不利于企业的长远发展。在精益管理的视角下,航运公司成本管理应该以追求为客户创造价值为导向,实现最小价值链成本,通过各方的“共赢”来谋求企业的长远发展。 At present, the cost management of shipping companies is based on the pursuit of corporate profits. There are many deficiencies, which are not conducive to the long-term development of enterprises. From the perspective of lean management, the cost management of shipping companies should be based on the pursuit of creating value for customers, realize the minimum cost of the value chain, and seek the long-term development of enterprises through the “win-win” of all parties.