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在经济发展的新时期,港口企业所处的发展环境较过去发生了较大的变化,港口企业在发展道理中需要面对更多的挑战和竞争压力,这也要求企业对自身的运营工作进行相应的优化调整。港口企业的成本核算方法直接影响到企业成本高低,而企业的成本核算工作没有很合理地开展,同时,存在一定的不足,导致企业的运营成本过高。为了保证港口企业在未来能合理控制运营成本并提高企业的发展质量,企业需要对成本核算方法进行研究并实行更完善的成本管理方法。
In the new era of economic development, the development environment in which port enterprises are located has undergone major changes from the past. Port enterprises need to face more challenges and pressures in their development. This also requires enterprises to conduct their own operations The corresponding optimization adjustment. The cost accounting methods of port enterprises have a direct impact on the cost of enterprises, while the cost accounting of enterprises has not been carried out reasonably. At the same time, there are some shortcomings, leading to the high operating costs of enterprises. In order to ensure that the port enterprises can reasonably control the operation costs and improve the quality of the enterprises’ development in the future, the enterprises need to study the cost accounting methods and implement better cost management methods.