作业成本法在航运企业的适用性研究分析

Applicability of operating cost method in shipping enterprises

根据航运企业的成本特点,分析了航运企业实施作业成本法的必要性和可行性,对航运企业应用作业成本法进行实证分析,并指出实施作业成本法应考虑成本效益的关系,重视开发作业成本制度的复杂性等相关因素。

Based on the cost of shipping enterprises, necessity and feasibility of the operating cost method is analyzed. Its application in the shipping enterprises is demonstrated. By use of the above method relationship between cost and benefit should be considered, and much attention should be paid to the complexity of developing operating cost institution, etc.