作业成本法在A港口物流公司成本管理中的应用研究

港口物流企业长期以来没有足够重视成本管理，现已存在诸多问题，如成本信息失真、经营责任制不够完善、成本与生产经营脱节等，所以改变现行成本管理方法显得尤为迫切。基于此，引入作业成本法为港口物流企业的成本管理提供理论和实践上的指导。结果表明，作业成本管理更具有优越性和精准性，适用于港口物流企业。最后根据结论，对港口物流企业如何进行成本管理提出了相关对策建议。

Application Research of Activity-Based Costing in the Cost Management of A Port Logistics Company

Port logistics companies have not paid enough attention to cost management for a long time. Nowadays, there are many problems, such as distortion of cost information, inadequate operation responsibility system, and disconnection between production and operation. Therefore, it is particularly urgent to change the current cost management method. Based on this, the introduction of activity-based costing provides theoretical and practical guidance for the cost management of port logistics enterprises. The results show that the operation cost management is more superior and accurate, and is suitable for port logistics enterprises. Finally, the countermeasures and suggestions for how port logistics enterprises use the activity-based costing method are proposed.