Costing of Liquids and Chemicals in Port Industry

摘要：

In recent years, the application of Activity-Based Costing in Port industry has been deeply researched in theory and practice, but researchers only concentrate on the bulk and general cargos ABC in loading and unloading operations and there is little about the liquids and chemicals. Based on the liquids and chemicals handling.process and the particularity of their cost accounting, the paper establishes quality and safety activity center, steam heating, electric trace heating activity center, temperature maintenance activity center and so on .At the same time, the thesis focuses on their cost drivers and their measuring method in order to improve the accuracy of costing in loading and unloading operations.

关键词： Port industry Liquids and chemicals Activity center Cost drivers equivalent

作者: Zhou Guoqiang Ma Li

作者单位: School of Management, Wuhan University of Technology, Wuhan, P.R.China, 430070

会议类型: 国际会议

会议名称: The 8th International Conference on Innovation and Management(第八届创新与管理国际会议 ICIM 2011)

会议地点: 日本福冈

会议语种:英文

页码: 970-974

在线出版日期: 2011-11-30（万方平台首次上网日期，不代表论文的发表时间）