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顺港公司是一家经营顺德、香港两地高速客船运输业务的中型合营公司,公司历经二十几年的发展虽取得了不错的经营业绩,但面临的管理问题也日益突出。受陆路交通替代威胁及高成本运营等因素的影响,公司的生存空间日益狭小,竞争能力逐渐弱化,公司若想突破发展瓶颈,必须实施战略成本管理。本文基于顺港公司成本管理存在的问题,提出公司实施战略成本管理应采取的措施,并期望对珠江三角洲乃至全国高速客船运输业的成本管理提供一个新的思路。
Shun-Gang Company is a medium-sized joint venture operating the high-speed passenger and freight transport business in Shunde and Hong Kong. Although the company has achieved good business performance over the past two decades, the management problems faced by it have become increasingly prominent. Due to the threat of land transport substitution and high-cost operation, the Company’s living space is becoming increasingly narrow and its competitiveness is weakened. If a company wants to break the bottleneck of its development, it must implement strategic cost management. Based on the problems of cost management in Shun-Gang Company, this paper puts forward the measures that the company should take to implement the strategy cost management and hopes to provide a new idea for the cost management of the high-speed passenger and freight transportation in the Pearl River Delta and even in China.