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随着社会经济的快速发展及港口行业的不断发展,港口市场的竞争越来越激烈,货源紧张不仅会影响产量,还会使装卸价格不断降低,从而影响港口企业的经济效益。因此,部分港口企业开始在日常管理中挖掘自身潜力,以降低企业的运营成本,从而提高自身的竞争力。本文主要分析港口成本核算中的问题,并对加强成本核算与管理的措施进行探讨。
With the rapid socio-economic development and the continuous development of the port industry, the competition in the port market is becoming more and more intense. The shortage of supply will not only affect the output but also reduce the loading and unloading prices, which will affect the economic benefits of the port enterprises. Therefore, some port enterprises began to tap their potentials in daily management so as to reduce the operating costs of enterprises and enhance their competitiveness. This article mainly analyzes the problems in the port costing and discusses the measures to strengthen cost accounting and management.