作业成本法在远洋集装箱运输企业的应用探讨

The application of the ABC method in the ocean container shipping compang

论文根据作业成本法的特点,对其在远洋集装箱运输企业应用的适用性作出探讨,并列出了远洋集装箱运输企业作业成本的计算过程。

The traditional cost methods cannot meet the demands of the management in the ocean container company. After probing into the possibility of applying The ABC method in Ocean container shipping companies, a process for applying the ABC method is presented. And the applying for ABC method is beneficial to improve the competitive power of the Ocean container shipping companies.