| 浅谈运用综合指标法核算港口单机成本 |
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| 引用本文： | 殷东晓,解庆功.浅谈运用综合指标法核算港口单机成本[J].港口科技,2014(3):41-42,49. |
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| 作者姓名： | 殷东晓 解庆功 |
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| 作者单位： | 日照港集团股份三公司,山东日照276826 |
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| 摘 要： | 摘要：为节约成本，促进生产，采用综合指标法核算港口单机成本。阐述单机核算的作用和综合指标法核算单机成本的原理和做法。提出综合指标法中的定额标准和实施中的注意事项，使单机核算工作更具科学性、操作性。
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| 关 键 词： | 港口 单机成本 综合指标法 设备管理 |
Accounting Cost of Single Machine of Port with Comprehensive Index |
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| YIN Dongxiao,XIE Qinggong.Accounting Cost of Single Machine of Port with Comprehensive Index[J].Science & Technology of Ports,2014(3):41-42,49. |
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| Authors: | YIN Dongxiao XIE Qinggong |
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| Institution: | (Rizhao Port Group Co., Ltd., No.3 Branch, Rizhao 276826, Shandong, China) |
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| Abstract: | In order to save cost and promote production, the method of accounting cost of port＇s single machine has been adopted. The meaning of accounting cost of single machine and the principle and method of accounting cost of single machine with comprehensive index are stated. The quota standard and cautions for implementation of comprehensive index are put forward, which makes accounting cost of single machine more scientific and operatable. |
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| Keywords: | port accounting of single machine cost comprehensive indexequipment management |
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