| 浅谈港口企业装卸成本管理 |
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| 引用本文： | 何秧儿.浅谈港口企业装卸成本管理[J].宁波大学学报(人文科学版),2005,18(6):131-135. |
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| 作者姓名： | 何秧儿 |
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| 作者单位： | 宁波广播电视大学,经济管理系,浙江,宁波,315000 |
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| 摘 要： | 从剖析港口企业装卸成本管理中存在的问题入手,探索了通过完善装卸成本管理核算体系,加强装卸成本管理责任制的建设与落实,以切实有效地提高装卸成本管理水平,增强企业竞争能力。
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| 关 键 词： | 装卸成本 成本核算体系 成本管理控制 成本管理考核 |
| 文章编号： | 1001-5124(2005)06-0131-05 |
| 修稿时间： | 2005年3月4日 |
An Analysis of the Loading and Unloading Costs Management of Port Businesses |
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| HE Yang-er.An Analysis of the Loading and Unloading Costs Management of Port Businesses[J].Journal of Ningbo University(Liberal Arts Edition),2005,18(6):131-135. |
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| Authors: | HE Yang-er |
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| Abstract: | By analyzing some problems with the management of harbor businesses'loading and unloading costs,and studying how to improve the loading and unloading costs management accounting system and how to reinforce the construction and the excuting of the loading and unloading costs management responsibility system,this paper attempts to explore how to effectively improve the management of harbor businesses'loading and unlaoding costs to reinforce their competiveness. |
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| Keywords: | loading and unloading cost cost accounting system cost management control cost management assessment |
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