论文部分内容阅读
控制好燃油成本对港口拖轮企业的成本控制成效至关重要。本文从公司战略层、管理控制层、作业任务层三个层级探讨国内港口拖轮企业进行燃油成本控制的工作路径,以明确不同层级在燃油成本控制活动中的工作重点和工作要求,理顺不同层级在成本控制中的衔接关系,构建有效的燃油成本控制体系,提升拖轮企业成本控制成效。
Controlling the cost of fuel is of crucial importance to the cost control effectiveness of the port tugboats. This paper discusses the working path of fuel cost control of tugboats in domestic ports from three levels: strategic level, management control level and operational task level to clarify the work priorities and requirements of different levels in fuel cost control activities, In the control of the cost of the relationship between the establishment of an effective fuel cost control system to enhance the effectiveness of tugboat cost control.