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随着我国社会主义市场经济体制的确立和不断完善,市场经济条件下,企业面临的竞争越来越激烈,加入WTO以来,我国外贸出口不断增加,集装箱码头建设快速发展,在集装箱码头的运营过程中,面对的市场因素众多,对其成本管理提出了巨大的考验。加强集装箱码头的成本精细化核算,有助于促进集装箱码头的成本节约,提高资金运用效率,实现集装箱码头的可持续发展。因此,本文分析了当前集装箱码头成本管理存在的问题,并提出集装箱码头成本精细化核算的措施。
With the establishment and continuous improvement of China’s socialist market economic system, under the market economy, the competition faced by enterprises is more and more fierce. Since China’s accession to the WTO, China’s exports have been increasing continuously. The construction of container terminals has been rapidly developed. During the operation of container terminals, In the face of many market factors, the cost management put forward a huge test. Strengthening the cost accounting of container terminals will help to promote the cost savings of container terminals, improve the efficiency of capital utilization and achieve the sustainable development of container terminals. Therefore, this paper analyzes the existing problems of container terminal cost management and puts forward the measures to finely calculate the cost of container terminal.