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散杂货码头公司主要从事散杂货装卸、仓储等业务,不同于集装箱码头公司,作业货种较多,工艺流程复杂,如何较为准确地获取各流程、各作业货种成本信息,更好地为商务定价、公司经营管理、领导层战略决策提供数据支持,成为散杂货码头公司面临的一项迫切任务。特别是近几年,散杂货码头公司装卸作业成本结构发生变化,间接成本所占比重逐步上升,传统成本核算方法导致成本信息扭曲。本文从实例出发论证作业成本法在散杂货码头公司应用的可行性和优势。
Bulk groceries terminal company is mainly engaged in bulk cargo handling, warehousing and other business, different from the container terminal company, operating more cargo, complex process, how to get more accurate information on the process, the cost of various operations cargo, better for business Pricing, company management, leadership strategic decision-making to provide data support, become scattered groceries terminal company is facing an urgent task. In recent years, in particular, the cost structure of handling and loading and unloading operations of bulk groceries terminal companies has changed. The proportion of indirect costs has gradually risen. Cost accounting information has been distorted by traditional cost accounting methods. This article sets out from the example to demonstrate the feasibility and advantage of the ABC method in the bulk cargo terminal company.