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装卸成本核算是港口装卸企业加强成本管理的一项重要工作。分货类装卸成本核算可以从价值量和实物量两方面为成本管控提供基础数据,为企业的生产经营决策提供参考。目前,我公司分货类成本核算仍需辅以人工计算,工作量大且准确率低,亟需开发分货类成本核算软件满足管理需要。分货类成本核算软件运用计算机程序自动采集原始数据,进行成本核算的系统处理、日常维护、动态管理,最终实现单货种及单船成本核算。本文拟结合软件开发工作,从成本核算的货类划分,直接成本的核算,间接成本的分摊、单船成本核算四个方面就分货类成本核算的方法进行论述。
Loading and unloading cost accounting is an important task for port handling enterprises to strengthen cost management. Subcontracting loading and unloading cost accounting can provide basic data for cost control from two aspects of value and physical quantity, which can provide reference for the enterprise’s production and operation decision-making. At present, our company still need to be supplemented by manual calculation for the cost accounting of sub-goods. The workload is heavy and the accuracy rate is low. Therefore, it is urgent to develop sub-goods cost accounting software to meet the management needs. Sub-category cost accounting software using computer programs automatically collect raw data, the cost of accounting system processing, routine maintenance, dynamic management, and ultimately the single species and single-ship cost accounting. This article intends to discuss the methods of cost accounting of goods from four aspects of software development, including the classification of goods from cost accounting, direct cost accounting, indirect cost apportionment and single ship cost accounting.