成本管理是企业管理的重要组成部分,加强成本控制、降低成本支出是提高企业经济效益的重要手段和有效途径。 天津港第三港埠公司是一个内河码头,以件杂货为主,现在的年吞吐量已远远超出码头的设计能力,有1000余名职工。几年来随着职工工资的上调,固定成本在不断上升,三公司要想生存和发展,必须在不断地拓展新的发展空间的同时,合理有效地控制可变成本支出,就显得尤为重要。我们结合公司的实际和行业特点,实行“总量控制、事前预算、事中监督、事后评价”的成本 Cost management is an important part of business management. To strengthen cost control and reduce cost is an important means and an effective way to improve the economic efficiency of an enterprise. The third port of Tianjin Port Company is a river terminal, mainly groceries, and now the annual throughput has far exceeded the design capacity of the terminal, more than 1,000 workers. In recent years, with the increase of workers’ salaries, the fixed costs are on the rise. In order to survive and develop, the three companies must continue to develop new development space while controlling variable variable costs reasonably and effectively. This is especially important. We combine the company’s actual and industry characteristics, the implementation of “total control, pre-budget, things in the supervision, ex-post evaluation,” the cost