件杂货码头单船成本核算新模型与系统开发  

New Model of Single Ship Cost Accounting for General Cargo Terminal and System Development

作　　者：庄勇博 董森 

机构地区：[1]青岛港国际股份有限公司董家口分公司,山东青岛266500

出　　处：《港口科技》2018年第1期44-48,共5页Port Science & Technology

基　　金：国家自然科学基金(10572104)

摘　　要：为降低件杂货码头单船装卸成本,采用作业成本法对单船成本的构成要素进一步细化,建立分货种、分形态、分过程、分机型的单船核算新模型,并开发配套的核算系统。运用该系统可以有效优化生产作业过程,降低作业成本。The components of single ship cost are further analyzed to reduce the single ship loading and unloading cost in the general cargo terminal. A new model of single ship accounting according to the goods, the form, the process and the mechanical type is set up and the supporting accounting system is developed to optimize the production process and reduce the operation cost effectively.

关 键 词：港口 件杂货码头 单船核算 装卸成本 

分 类 号：U691.1[交通运输工程—港口、海岸及近海工程]