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"Target-Activity" Based Cost Management Mode in the Port Enterprises

Author: WangWeiZuo
Tutor: ChenJingZuo
School: Yanshan University
Course: Accounting
Keywords: Target cost management Operating cost management Goals - operating cost management Port Enterprise Operating costs
CLC: F550.66
Type: Master's thesis
Year: 2011
Downloads: 92
Quote: 0
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Abstract


In recent years, with the continued development and growth of large-scale specialized terminals, a lot of pressure to the survival and development of ports. The face of fierce competition in the market, in addition to the epitaxial expanded reproduction, by strengthening management, internal potentials, and constantly improve the economic efficiency of enterprises, has become the imperative of the port enterprise survival and development in an invincible position. Control internal cost accounting system in accordance with the requirements of the market economy and the modern enterprise system, distortion the port enterprise in cost accounting cost information, management responsibility system is not perfect, the cost out of touch with the production and operation, caused by the port enterprise resource waste very serious, both difficult to adapt to the production characteristics of port enterprises, it is difficult to adapt to the operating environment faced by the port enterprises, so changes to the existing cost accounting and control method is very urgent. By extensive cost management to intensive cost management improvements; meticulous cost control improvements to the in-depth operational level by the broad-brush cost control; occurred to subjective judgment based costing to objective cost the causality costing paradigm shift improve the cost of port enterprises to manage the inevitable choice. This paper discusses target costing, on the basis of the basic theory of activity-based costing, target costing and activity-based costing fusion necessity and feasibility analysis port enterprises operating characteristics and cost structure, port enterprises to target cost constructed on the basis of the law and the needs of the activity-based costing mechanism target cost management framework, comprehensive port enterprises operating cost management for content \specific implementation steps, and finally to Qinhuangdao Port Group Grocery Company, for example, to carry out the study of the application of the model. Establishment of the port enterprise goals - operating cost management mode helps to predict and determine the target cost port enterprises from strategic, tactical optimize processes, accurate accounting of the operating costs, and to do before, during and after the full control, and effectively improve the economic efficiency of enterprises, enhance the competitiveness of the port enterprises. In addition, the \

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CLC: > Economic > Transportation and economic > Sea transport and economic > Waterway transport economic theory > Organization and management of sea transport > Financial management, economic accounting
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