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港口装卸成本的高低直接影响港口企业的盈利能力,也直接影响企业在市场上的竞争能力,因此,尽可能地降低货物装卸各相关环节的消耗是港口生产成本管控的核心内容。我公司主要从事化肥、粮食、煤炭、钢材等货物的装卸、加工、存储、保税、中转等业务。优质高效的装卸服务是公司的核心工作,直接成本的投入也都是为满足这一工作的需要。要创造出更好的经济效益其中最重要的一环是必须加强生产作业过程中直接成本的管控。优化装卸工艺,合理配置生产要素,是我公司控制和降低装卸成本的主要途径,因此需要设置一系列相关指标来反映和控制资源配置的效果和装卸成本的投入,从而构建一套符合公司成本管控需要的成本管理体系。以下结合公司特点,就生产作业过程中的七个生产组织成本指标的设置与实施谈一下自己的认识。
Port loading and unloading costs directly affect the profitability of port enterprises, but also directly affect the competitiveness of enterprises in the market. Therefore, it is the core content of port production cost control to reduce the consumption of relevant parts of cargo handling as much as possible. My company mainly engaged in loading and unloading of fertilizer, food, coal, steel and other goods, processing, storage, bonded, transit and other services. Quality and efficient loading and unloading services is the core of the company’s work, the direct cost of investment are also to meet the needs of this work. One of the most important aspects of creating better economic returns is the need to strengthen the control over the direct costs of production operations. Therefore, it is necessary to set a series of related indicators to reflect and control the effect of resource allocation and the cost of loading and unloading, so as to build a set of cost control Need for cost management system. The following combination of company characteristics, production processes in the process of seven production organization cost indicators set about the implementation and talk about their own understanding.