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机场货运站在传统的成本管理核算体系下,无法提供真实的、准确的成本信息。在竞争激烈的市场环境中,如果成本信息是不充分的,甚至是存有偏差的,那么企业将会陷入被动的局面。本文通过分析机场货站成本管理的现状,提出引入作业成本法的观点,分析了作业成本法在货站企业应用的优势,结合机场货站企业的业务特点,论述了机场货站应用作业成本法核算的步骤。
Airport freight station in the traditional cost management accounting system, can not provide real, accurate cost information. In the highly competitive market environment, if the cost information is inadequate or even biased, then the enterprise will fall into a passive situation. Based on the analysis of the status quo of airport freight station cost management, this paper puts forward the viewpoint of introducing ABC and analyzes the advantages of ABC in freight station enterprises. Combining the business characteristics of airport freight station enterprises, this paper discusses the application of ABC Accounting steps.