作业成本法在港口企业的应用分析（application analysis of activity based costing in port enterprises）

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1、作业成本法在港口企业的应用分析（ApplicationanalysisofactivitybasedcostinginPortEnterprises）ApplicationanalysisofactivitybasedcostinginPortEnterprisesApplicationanalysisofactivitybasedcostinginportenterprises2008-12-2015:10:56ABC("ABC")onthetheoryof"costdrivers"asthebasis,accordingtotherelationsh

2、ipandtheformationoftheproductandtheoperation,operationchainandvaluechainofproductintheproductionprocess,thecorrectanalysisofthecauseofthecost,choose"operations"asthecostobject,collectionanddistributionproductionandoperatingcosts,thusconfirmingandmeasuringthecostofhomeworkassignme

3、ntsandfinalcalculation,newcostmanagementmethodofproductcost.Thebasicideasareasfollows:Homeworkconsumesresources,productsconsumejobs;productionorserviceleadstotheoccurrenceofjobs;homeworkresultsinoverheadorindirectcosts.TheessenceofABClawistosetupabridgebetweenresourceconsumptiona

4、ndproductcost--homework,throughtheseparation,inductionandcombinationofhomework,finallyformingthecostofvariousproductsorservices.ABCcostcalculationmainlythroughthefollowingsteps:(1)confirmthatthejobcenterwillberesourceconsumingvalueseparatelytoeachactivitycenter;(2)confirmthatthej

5、obwillworkofeachresourcecenterbringstogethercostvaluetobedecomposedandassignedtotheoperatingcostbase;(3)willbeallocatedtotheoperatingcostbasevaluethefinalproductcostcalculation,calculationofthecostoffinishedproducts.ApplicationanalysisofABCinPortEnterprises(1)applicationofABCinpo

6、rtenterprises.Activitybasedcosting(ABC)takeshomeworkasthebridgeandassignsresourcecosttohomeworkthroughresourcedriver,andassignsthecosttothejobobjectthroughtheoperationagent.Therefore,thekeyofapplicationofABCinportenterprisesistoidentifyoperationsandvariousmotivations.Identifyingj

7、obsistofindthekeyprocessesandprocessesintheenterprise;identifyingagentsisfindingthecausesandmetricsofcosts.TheoperationandhandlingofaPortLiabilityCompanygeneralcargoterminalexplainshowportenterprisesuseActivity-Basedcosting.1.Establishtheoperationcenterandsetuptheactivity-basedco

8、stingaccount.Intheportenterprise,theload