水路运输企业成本核算

中国水路运输业发展迅速，运力规模和运量的成倍增长，使得中国水路运输企业在世界水路运输业中的地位不断上升；但水路运输企业利润的增长速度与业务量的增长速度不匹配，关键原因在于成本控制意识的缺失和成本核算方法不规范。文章在全面了解和分析水路运输企业经营过程的基础上,总结出水路运输企业成本核算的方法以供水路运输企业参考。

Waterway Transport Enterprise's Cost Accounting

In the world, status of Chinese waterway transport enterprise is becoming more and more important because of its rapid increasing on transport capacity. But the increasing rate of profit doesn't match the volume of business, because enterprises have no sense of cost control and standard cost accounting method. Based on comprehensive understand and analysis of waterway transport enterprises, this article generalized the cost accounting method to help the enterprises to improve the current situation.