Research On The Application Of Activity-based Costing In The Ship And Barge Company Of Zhenjiang Port Group

Compared to traditional cost accounting methods,activity-based costing is a more advanced cost accounting method that focuses on activities and calculates the cost of cost objects by recognizing,measuring,and allocating activity costs.Cost accounting is the most fundamental and core content of cost accounting.Predicting costs,analyzing costs,controlling costs,and planning costs are all based on this.It plays an important role in accurately and timely accounting of cost data,formulating and improving enterprise management strategies,and avoiding decision-making errors.Firstly,this article introduces the research background,purpose,and significance,summarizes the current research status at home and abroad,proposes the research ideas,content,and methods of this article,and introduces innovative points.Secondly,the principle of activity-based costing was introduced and compared with traditional cost accounting methods.It was pointed out that it is an advanced cost accounting method that can provide accurate and scientific cost information for enterprise managers.Then,this article studied the basic concepts and calculation steps of activity-based costing,and determined the next cost calculation path.Then this thesis discusses the activity center and activity motivation of the activity-based costing method,constructs the allocation accounting method,simulates the cost accounting of the case company,and compares with the results of the traditional cost accounting method,showing the progressiveness of the activity-based costing method.Finally,a summary of the simulation accounting was provided,and suggestions were made on how the case company should implement activity-based costing in the future.This article aims to introduce the basic theory and accounting framework of activity-based costing,combined with the characteristics of production,operation,and cost accounting in port enterprises.By establishing an accounting system for activity-based costing in port enterprises,the implementation steps of activity-based costing in port enterprises are preliminarily discussed,and the important significance of activity-based costing for port enterprises is expounded.It provides a certain reference for Chinese port enterprises to apply activity-based costing.The innovation of this article lies in paying more attention to the application research of activity-based costing,constructing a cost management system reconstruction of Zhenjiang Port Group’s barge company based on activity-based costing,and providing relevant opinions on the implementation of this cost management system;Focusing on the use of activity-based costing by enterprises outside the manufacturing industry,taking companies providing shipping services as an example,through case calculations,research and analysis,this has more practical significance for enterprises outside the manufacturing industry.