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作业成本法就是通过对资源耗费动因的分析,采用更准确的方法将间接成本和辅助资源分配到产品、作业、服务中。本文结合营口港生产经营实际,从实施作业成本法的前期准备、作业中心设立、成本动因确定及分配等方面,设计了基于作业成本法的营口港分货种、分操作过程成本测算方法。研究表明,作业成本法适应港口企业生产经营复杂、资产密集的特点,建立基于作业成本法的港口成本管理系统,能有效地降低港口企业成本、优化港口企业作业链、满足企业管理层对多层次成本信息的需要。
ABC is through the analysis of resource consumption motivation, using more accurate method of indirect costs and auxiliary resources allocated to products, operations, services. Based on the actual production and operation of Yingkou Port, this article designs the method of calculating the cost of sub-division of Yingkou Port based on ABC in terms of the pre-operation preparation of ABC, the establishment of work center and the determination and allocation of cost drivers. The research shows that ABC method is suitable for the complex and asset-intensive production and management of port enterprises and establishes the port cost management system based on ABC. It can effectively reduce the cost of port enterprises and optimize the operation chain of port enterprises to meet the needs of enterprise management at multiple levels The need for cost information.