Research On The Cost Calculation Of Port Enterprises

Facing to the furious market competition, besides extension enlarge reproduction, through strengthen management, excavating enterprise's interior potential to improve its economic benefit is the most important thing to Port industry to survival and development, and the best method is strengthening cost management. As the high continuity, proportional, complexity, collaboration and unbalance of Port industry's operation flowing, modern construction project should adopt the most advanced system for cost management; establish the most standard process management and scientific organization structure strengthen the cost control capability and improve the enterprise profit level. Port industry's enterprises use activity-based costing (ABC) can provide multi-level classify cargo and operation activity-based cost information, this improvement can help the financial sector to establish rational cost objectives, avoid non-added value activity and control cost. The advancement and feasibility of ABC was testified by the global scholar after the research and practice in the Port industry.The thesis introduces the background and global practice of ABC system firstly; then analyses ABC system systematically and points out its advantage as flows: distributes of indirect cost more scientific; cost control more effectively; cost management more elaborate; then dissertates port industry's main characteristic in its costing accounting and the problem, especially the problem of classify cargo and operation cost measuring method. Because the traditional cost management accounting system has no relation with cost decision-making, the thesis points out that a set of advanced cost costing system should be introduced into port industry, and ABC can solve this problem.In this thesis a port industry's is chosen as a example, classify cargo and operation activity-based cost measuring method is applied to the industry after a great deal of on-the-spot investigation and data analysis. Then the thesis makes a detail discussion of the implementation process from following aspects: the preparations for carrying out ABC, the distribution of auxiliary production expense and indirect working expense, accounting steps, designation of ABC cost account system, comparison between ABC and traditional costing methods and etc.The thesis do theoretic and practicality research for the application of ABC in port industry which bases on correlative research in global, through investigate on-the- spot. At last, it proves that ABC can be used in manufacturing as well as in port industry. Port industry's use ABC in costing accounting system can decrease its cost, optimize its task chain and content to the requirement of management level.