Application Of Activity Based Costing Method In T Port

Activity based costing method arises from the continuous development of enterprise management, and its emergence not only makes up for the shortcomings of the traditional cost accounting method, but also puts forward more new ideas which meet modern business management requirements.With the increasingly fierce competition in the port industry, how to strengthen cost management capability and tap the potential of the enterprise, is one of the most important means to improve the profitability and competitiveness of the enterprises. Activity based costing arises from the needs of modern enterprise management,and meets the trend of the accounting development.This thesis tries to apply ABC theory to the port industry, concentrating on bulk cargo handling company which is an subordinate of T port, through the study of the production and cost management of the enterprise,analyzing the production process and cost accounting, demonstrates the necessity and feasibility of the application of activity-based costing ,designs an activity-based costing system suitable for port enterprise taking the characteristics of the enterprise into consideration and summarizes the results of the implementation of activity-based costing in port enterprises.Finally, it is concluded that the application of activity-based costing method in port handling enterprises is effective. It is reasonable to apply the activity-based costing method to port handling enterprises, which can enhance the cost control ability of enterprises and provide powerful decision-making for enterprises, thereby enhancing the overall strength of enterprises. The application of activity-based costing method in port handling enterprises will improve the cost management from the extensive management mode to the deep operation level, transform the original cost-based accounting model based on the subjective judgment into the objective operation based on the causal relationship, which is the inevitable trend to optimize the. cost control system and enhance the level of enterprise management. With the development and extension of activity-based costing, the managers of enterprises can also optimize the process flow according to the activity-based cost analysis, which will also make the process, the market and the benefits unify to form a virtuous circle.