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題 名 | 作業基礎成本制度在棧埠作業的應用--以基隆港第一貨櫃碼頭為例 |
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作 者 | 劉金鳳; | 書刊名 | 航運季刊 |
卷 期 | 6:1 1997.03[民86.03] |
頁 次 | 頁65-89 |
分類號 | 557.534 |
關鍵詞 | 作業基礎成本制度; 棧埠作業; 港埠經營; |
語 文 | 中文(Chinese) |
中文摘要 | 近年來,在一片港埠開放民營的聲浪中,港埠經營的企業化與國際化已勢在必行 ,然而,在民營化的過程中,如何能精確地計算出港務局所提供的產品與勞務成本,藉以計 算出合理的費率,便成為現階段所迫切需要研究的議題。以作業基礎成本制度協助港務局第 一貨櫃碼頭進行成本的分析,包括 1. 一般進口櫃之作業成本。 2. 一般出口櫃之作業成本 。3. 一般轉口櫃之作業成本。4. 冷凍進口櫃之作業成本。 5. 冷凍出口櫃之作業成本。6. 冷凍轉口櫃之作業成本。藉以改善無效率的作業項目,進而達到成本控制的目的,提高港埠 營運的競爭力。 |
英文摘要 | To remain competitive in today's makerts, companies must continually im- prove the performance of activities and business processes. Activity-based costing (ABC) has been developed in an effort to restore compaines' competitiveness. The revolutionary new system traces costs prduct according to activities. ABC provides important information about problems and opportunities, reports accurate cost information that leads to a better understanding of product and customer profitability, calculates costs of the organizations's activities bases on time and resources, and provides useful information about activities that have potential to accelerate improvement efforts. The major benefit of the ABC approach is the overhead reduction by indentifying and eliminating non-value-added costs. The research employs the methodology of ABC and the practice of Ocean Cargo Terminal Operation to develop a model of analyzing Terminal Operation Cost. Several key questions are included during the activity analysis:(1)Who are people in the organization,(2)What are their key activities, (3)Does an individual activity take different amounts of time to perform under different circumstances, and what are those circumstances,(4)What percentage of each person's total time is spent on performing each activity, and (5)What are the cost drives of each activity? According to ABC, we attempt to assigns indirect costs to products and customers' orders, with more accurate pricing decisions. |
本系統中英文摘要資訊取自各篇刊載內容。