港务企业采用营业(销售) 收入成本率考核成本,弥补了 传统考核方法的缺陷,取得了 较好的效果。但也并非完善无 缺,如果辅以营业(销售)收入 变动成本率(以下简称营收变 动成本率)同时考核,可以更好 地有效控制月度报告期内的成 本,以保实现目标成本。 成本,是会计工作研究的 主 The port companies used the operating (sales) revenue cost rate to assess costs, which made up for the shortcomings of traditional assessment methods and achieved good results. However, it is not perfect, if supplemented by the variable cost rate of operating (sales) revenue (hereinafter referred to as the variable cost of revenue) at the same time, it can better control the cost of the monthly reporting period to ensure that the target cost is achieved. Cost, the master of accounting work research