作业成本法在港口企业的应用分析（Application analysis of activity based costing in Port Enterprises）.docVIP

作业成本法在港口企业的应用分析（Application analysis of activity based costing in Port Enterprises） Then, the cost allocation rate is used to assign each activity cost to the accounting object of each classification process. Its formula is: The cost to be allocated at a job center during a sub operation of a commodity The cost of the operation, such as the towing of the towing vehicle to the steel from the ship to the yard, is 263910 (4630 * 57) yuan. Third, calculate the unit handling cost during the operation. To summarize the operation cost of each kind of operation in each operation center, and calculate the unit cost of a kind of goods, and the formula is If the Steam drag team 5 cost center cost 26600 yuan, the operating capacity of 559 tons, the unit cost was 47.58 (26600 / 559) yuan / ton. This process completes the allocation of costs from the job to the job object. (two) the significance of using ABC in port enterprises. Specifically: First, we can establish a scientific cost accounting system. The application of ABC in port enterprises, according to the causal relationship between cost calculation and cost accumulation, on the one hand, to ensure the accuracy of the cost information, on the other hand, the establishment of cost accounting system based on activity can provide a variety of cost information for port enterprises, solve the cost information distortion problem brings the traditional cost method. Cost accounting is more accurate, more scientific decision-making. Two is to strengthen cost control. ABC can not only provide accurate cost information, but also can effectively control costs through causal analysis of activity-based costing. Analysis of port enterprises through the ABC fine work, can meet the needs of business process management and strategic management, can guarantee the quality of service in the case, effectively reduce the level of port charges, enhance the competitiveness of the port. Three, it can effectively carry out activity-based costing man