集装箱班轮运输成本项目体系研究

在世界经济形势和格局的变化影响下．班轮公司面临着巨大的成本压力，而传统的海运成本管理计算法，已不能适应现代海运成本管理的需要。文章结合班轮公司实际工作情况．具体分析集装箱班轮公司运输成本预算分析和计算方法，通过对集装箱运输成本预算和动态目标、实际值来源的研究，针对集装箱运输成本主要项目进行具体定义，规划成本发生的流程解析图，并对应形成数学分析模型。初步建立班轮运输企业的成本管理项目指标体系。

Research of Container Liner Shipping Cost System

Under the influence of the world economic situation and pattern-changes,liner companies faced with the enormous cost pressure,while the traditional method for calculatingshipping cost management,can not meet the modern needs of shipping cost management.The article combined with the ac-tual work situation of liner companies,specific analysis of the container liner companies transportation costs budget analysis and the method of calculating the cost of container transporta-tion,through the budget and dynamics...