作业责任会计是将责任分配到各项作业中,同时采用财务指标和非财务指标来衡量业绩的责任会计制度,其主要特点体现在责任分配、建立业绩考核指标、业绩计量、明确奖赏等方面。建立基于港口企业的业务流程价值的作业责任会计制度,能更有效的降低成本,提高流程价值,增强作业的增值效应,提高港口企业的经济效益。 Job Responsibility Accounting is a liability accountant system that allocates responsibility to all operations and uses both financial and non-financial indicators to measure performance. Its main characteristics are reflected in the distribution of responsibilities, the establishment of performance appraisal indicators, performance measurement, and definite rewards. Establishing a job responsibility accounting system based on the value of the business processes of port enterprises can reduce costs more effectively, increase the value of the process, enhance the added value of operations and increase the economic benefits of port enterprises.