近年来,港务公司面临着内需减少、外贸出口下滑、人工成本不断增加、生产性消耗持续上升以及管理费用逐年增长等多项问题。在此市场背景下,为了保证企业利润,我国港务公司加强营运成本控制、完善目标成本管理显得尤为重要。近年来,各港务公司也在不断分析自身成本控制方面存在的问题并探寻解决途径。然而,传统的成本控制仅限于公司运营时产生的成本,忽视了事前预测和事后分析。目标成本管理则是从事前预测、事中控制、事后分析3个方面来控制成本。上港集团军工路分公司占地25.1万m2,码头岸线长743m,有万吨级多用途泊位4座,配置8台门式起重机、各类装卸机械154台;港内铁路专用线6304m,火车可直达码头前沿;库场总面积14.3万m2。公司业务包括集箱查验、船代、货代、仓 In recent years, the harbor companies are faced with many problems such as the reduction of domestic demand, the decline of foreign trade exports, the continuous increase of labor costs, the continuous rise of productive consumption and the increase of administrative expenses. In this market context, in order to ensure corporate profits, our port companies to strengthen operational cost control, improve the target cost management is particularly important. In recent years, the port companies are also constantly analyzing their own cost control problems and explore ways to solve them. However, traditional cost control is limited to the costs of operating the company, ignoring ex ante forecasting and ex post facto analysis. The target cost management is to control costs in the three aspects of pre-forecasting, control in the event, and post-mortem analysis. The military branch of Shanghai Port Group covers an area of ​​251,000 m2 and the quayside is 743m long. There are 4 multi-purpose berths with 10,000-ton capacity and 8 sets of gantry cranes and 154 sets of loading and unloading machines. The special railways in the port are 6304m and the trains Direct access to the dock front; the total area of ​​143,000 m2 warehouse. Businesses include set-box inspection, shipping, freight forwarding, warehousing