| 港口装卸作业成本核算、分析及控制 |
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| 引用本文： | 范新亚. 港口装卸作业成本核算、分析及控制[J]. 港口科技, 2014, 0(8): 44-46 |
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| 作者姓名： | 范新亚 |
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| 作者单位： | 烟台港股份有限公司西港通用码头分公司,山东烟台264000 |
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| 摘 要： | 针对港口散杂货装卸作业的特点,阐述如何开展作业成本核算工作,对核算结果进行分析,进而更好地控制企业装卸作业成本,提升企业管理水平及核心竞争力.
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| 关 键 词： | 港口 装卸作业 成本核算 分析 控制 |
Accounting,Analysis and Control of the Port Handling Operation Cost |
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| FAN Xinya. Accounting,Analysis and Control of the Port Handling Operation Cost[J]. Science & Technology of Ports, 2014, 0(8): 44-46 |
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| Authors: | FAN Xinya |
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| Affiliation: | FAN Xinya (Yantai Port Co., Ltd., West Harbor General Wharf Branch, Yantai 264000, Shandong, China) |
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| Abstract: | Accroding to the characteristics of port bulk cargo handling operation, this paper illustrates how to carry out operation cost accounting work and analyzes the result of cost accounting for the enterprises to better control the loading operation cost and improve management level and core competiveness. |
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| Keywords: | port handling operation cost accounting analysis control |
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