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本文从散杂货码头在成本核算中存在的问题、成本作业法概述及其优势和散杂货码头实施作业成本法应注意的问题几个方面展开论述,希望能为散杂货码头运用作业成本法提供帮助,更好地促进企业的成本控制与核算,促进企业利益最大化和市场竞争力的提升。
This article discusses the problems existing in costing of bulk grocery wharf, the overview of cost operation method and its advantages, as well as the problems that should be paid attention to when operating groceries wharf. At the same time, it is hoped that it can help ABC to apply ABC , To better promote the cost control and accounting of enterprises, and promote the maximization of the interests of enterprises and the promotion of market competitiveness.