Research On The Application Of Activity-based Costing In G Port Company

With the development of social economy,the port began to evolve from a single,isolated transport transit point to a comprehensive logistics platform,but due to the impact of the global economic weakness,the competition among port enterprises has become more and more intense,and the economic efficiency continues to be low,which is very unfavorable to the long-term development of enterprises.The lack of accurate cost accounting methods has led to distorted cost information,which has also exacerbated the market risks faced by port enterprises.Therefore,how to solve the problem of cost information distortion is crucial for enterprises to strengthen their cost control ability and cope with the increasingly fierce market competition.This paper aims to improve the quality of cost information of port enterprises,improve the allocation efficiency of resources and enhance the core competitiveness of port enterprises.Specifically,to address the problems of rough cost allocation,distortion of cost information,lack of cost assessment and inefficient use of resources in cost accounting of Chinese port enterprises,based on an in-depth analysis of the characteristics of operation cost method accounting,the main research contents are:(1)clarified the research significance and overall research ideas of applying operation cost method in port enterprises,and then reviewed the domestic and foreign research literature related to operation cost method from both theoretical and practical perspectives.The research literature related to the operation cost method is reviewed from both theoretical and practical perspectives,and the innovation points of the research are clarified: the costing process is divided into operation processes according to the characteristics of production operations,which is convenient to understand the real cost of each link.(2)Introduced the basic situation of G Port Company and the current status of cost accounting,and analyzed the relevant problems.(3)Explains the necessity and feasibility of choosing the job costing method in G Port Company,establishing job centers and confirming the related resource consumption on the basis of reasonable division of job processes,and accurately accounting for the costs of job line processes.(4)Comparative analysis is made based on the simulation results of applying the operation cost method and the current cost information to further discuss the guarantee measures of applying the operation cost method in G Port Company.By reasonably dividing the operation process lines of G Port Company and pointing to the true cost of each link,this study concludes that it is feasible and fruitful to apply the operation cost method to the cost accounting of G Port Company,which can solve the problem of distorted cost information and help the enterprise to enhance its cost control ability,and also provide some useful thoughts for other port enterprises to apply the operation cost method.