First, the status of cost management of shipping enterprises
At present, the shipping industry in China is highly competitive. In order to improve the competitiveness of enterprises, shipping companies began to pay attention to the situation of external enterprises, and changed the tradition before China's entry into WTO. Since the beginning of the new century, shipping companies have paid more attention to the development of the industry and started to analyze the competitive situation of the industry in order to better determine their competitive advantages. However, on the whole, the research on internal cost management is not enough, the value chain analysis has not been applied to the strategic cost management of enterprises, the analysis on the relationship between suppliers and downstream customers is not in place, and the competitive advantage of enterprises has not been accurately determined.
(A) Pay attention to control during and after the event.
The business of shipping enterprises is affected by various factors. For enterprise cost management, it has the characteristics of uncertainty and unpredictability, which increases the difficulty of enterprise strategic cost management. Many enterprises choose to strengthen the control during and after the event, but the cost budget management is weak and can not receive good control results. In cost management, the application of value chain analysis method to reveal the problems and deficiencies in the enterprise value chain, strengthen communication and strategic cooperation, and improve the enterprise risk prevention system can reduce the occurrence of economic disputes and emergencies.
(B) the effectiveness of cost analysis is not enough
At present, many shipping companies still use traditional methods for cost analysis. However, due to the complexity and diversity of cost accounting, involving a number of downstream enterprises, the relationship with downstream enterprises is complex, taxes and fees are various, and the demand for raw materials and tools is relatively large, which undoubtedly increases the difficulty of comprehensively, systematically and effectively analyzing enterprise costs. Enterprises lack value chain analysis in cost analysis, so it is impossible to measure whether each business can create economic value for enterprises from the perspective of value, and it is also difficult to optimize the value chain and cost structure of enterprises.
Second, the value chain analysis of shipping enterprises based on strategic cost management
(A) Internal value chain analysis
Shipping value chain refers to various activities that can create value for customers. These activities that can create value are often interdependent and eventually form a value chain system, in which each value activity can influence other activities. Internal value chain: supplier → route design → source organization and marketing → operation and production → customer service. The operation and production are: warehousing → installation and loading → safety inspection → transportation → cargo loading and unloading. In the internal value chain of shipping enterprises, shipping design includes route development, route planning, task allocation, crew allocation and other activities. The operational production value is to provide transportation, logistics and other activities for objects including passengers and goods, with the aim of ensuring the safety of passengers and goods. According to the theory of commercial value chain, business production can be divided into five links, which is the activity with the most links. By analyzing the ratio of cost and value creation of various activities within the enterprise through the value chain, we can judge whether various activities of the enterprise can create economic value. In the context of fierce competition in the shipping industry, we should strengthen the analysis of the internal value chain of enterprises, better serve customers and establish a good image.
(B) Analysis of external value chain
This value chain refers to external value chain activities from outside the enterprise, such as suppliers and buyers. Value chain activities from suppliers include various activities that can provide funds, fuel and other materials and services for transportation. Enterprises in the supplier value chain can be roughly divided into two types, one is to provide materials for shipping enterprises, and the other is to provide services for shipping enterprises. Among them, enterprises that can provide materials for shipping, such as equipment, fuel and shipyards, and enterprises that can provide services, such as insurance companies, ports and various freight forwarders. The value chain activities from the buyer include procurement, transportation and labor services. , mainly based on third-party logistics and shippers, and the industry value chain refers to a series of activities from raw material procurement to providing transportation and other services, which is a set of value-added processes for shipping companies. Industry value chain will more or less have an impact on enterprises in the industry. In the above, the author systematically analyzes the internal and external value chain of shipping enterprises, which contributes to establishing strategic partnership with suppliers and creating low-cost operating costs for enterprises. Among them, the supplier value chain can be optimized and improved in the following aspects: in order to optimize the supplier value chain, shipping enterprises can provide guidance to optimize the supplier value chain and save the cost of products and services for suppliers. In a certain sense, helping strategic partners to reduce costs is equivalent to reducing the costs of their own enterprises and achieving a win-win situation. Through economic and reasonable methods, the perfect connection between shipping enterprises and suppliers can be realized. For example, by optimizing the value chain analysis, according to the operation progress of shipping enterprises, suppliers who provide fuel for shipping enterprises can ensure the timely and quantitative supply of fuel, which can reduce the storage cost of enterprises, help suppliers control production and avoid product surplus. In order to minimize the procurement cost, suppliers can be changed in time through value chain analysis. At present, the competitive environment of shipping enterprises is becoming increasingly fierce. In order to attract customers and increase market share, suppliers have reduced labor prices, which objectively improved the core competitiveness of enterprises. Under the background of deepening market reform, the development of China shipping enterprises is facing great opportunities and challenges. More foreign shipping companies enter the domestic market, which makes the market competition more intense. In order to better manage strategic costs, domestic enterprises should apply value chain analysis to eliminate cost disadvantages and increase cost advantages.
Three. Concluding remarks
The increasingly fierce competitive environment in the shipping market, coupled with the entry of foreign enterprises, poses a greater challenge to the development of shipping enterprises. At present, the overall situation of value chain analysis and application in strategic cost management of shipping enterprises is not optimistic. This paper first analyzes the strategic cost management and value chain of enterprises, makes it clear that value chain is an effective method for strategic cost management analysis, then discusses the internal and external value chain of shipping enterprises, and puts forward the methods to improve the value chain analysis.
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