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论文编号：	9952
作者编号：	2220160453
上传时间：	2018/6/6 9:10:00
中文题目：	作业成本法在港口装卸企业GW公司的应用
英文题目：	Application of Activity-Based Costing in port loading and unloading enterprise GW company
指导老师：	姚颐
中文关键字：	作业成本法；港口装卸；成本动因；成本核算
英文关键字：	Activity based costing; Port loading and unloading; Cost agent; Cost accounting
中文摘要：	作业成本法是随着时代进步、社会发展，企业管理不断追求利润而产生的。作业成本法成本核算的使用，既弥补了传统成本核算方法下成本信息不够全面准确的不足，同时也对企业管理提出了更精细化的数据统计要求。随着国际贸易形势的不断下行，港口装卸行业竞争日趋激烈，加强成本管控，挖掘企业生产经营潜力，是提升企业利润空间?提高市场竞争力的重要手段之一。本文尝试将作业成本法应用于港口装卸行业，以GW公司做为研究对象，通过对其实际生产作业经营和成本管理情况的调查与研究，分析其生产作业流程及成本核算现状中存在的问题，论证作业成本法在港口装卸企业应用的必要性和可行性，结合该公司特点设计适用的作业成本法核算体系，总结在港口装卸企业实施作业成本法的流程和预期效果。最终得出结论——作业成本法在港口装卸企业的应用是切实可行的，将作业成本法合理的应用于港口装卸企业，可以提高企业的成本管控能力，为企业决策提供强有力的数据支持，从而提升企业的利润空间和市场竞争力。作业成本法在港口装卸企业中的应用，将使成本管理模式由粗放型的管控方式向深入作业层面的精细化管控方式变革，是未来港口装卸企业加强成本管控能力，提高企业管理水平的必然发展方向。随着作业成本法在港口装卸企业生产作业中地不断深入应用，企业的上层管理者可以通过作业成本分析进行作业产品的优化，为企业提升利润空间做出指导方向。
英文摘要：	cost information under the traditional cost accounting method, but also puts forward more detailed data statistics requirements for the enterprise management. With the continuous downward trend of the international trade situation, the competition in the port and unloading industry is becoming increasingly fierce. It is one of the important means to enhance the enterprise's profit space and improve the market competitiveness by strengthening the cost control and mining the production potential of the enterprise. This paper tries to apply the activity-based costing theory to the port loading and unloading industry, taking the GW company as the object of research. Through the investigation and research of the actual production operation and cost management, this paper analyzes the existing problems in the production process and the current cost accounting, demonstrates the necessity and feasibility of the application of the activity-based costing in the port handling enterprises, and designs the applicable operations in combination with the characteristics of the company. It concludes that the application of Activity-Based Costing in port loading and unloading enterprises is practical and effective. Applying the activity-based costing method to the port handling enterprises can enhance the cost control ability of the enterprise and provide strong data support for the strategic decision of the enterprise. In order to improve the enterprise's profit space and market competitiveness, the application of Activity-Based Costing in the port loading and unloading enterprises will make the cost management mode change from the extensive management and control mode to the deep operation level. It is the inevitable development direction of the future port handling enterprises to strengthen the cost control ability and improve the management level of the enterprises. With the continuous application of the production operation, the managers of the enterprise can also optimize the operating products according to the activity-based cost analysis, and make the direction for the enterprise to improve the profit space.
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