N. . Allahyaribeik; S. Allahyaribeik
Volume 4, Issue 2 , June 2014, , Pages 101-106
Abstract
In recent years, the application of Activity-Based Costing in Port industry has been deeply researched in theory and practice, but researchers only concentrate on the bulk and general cargo’s ABC in loading and unloading operations and there is little about the liquids and chemicals’. Based ...
Read More
In recent years, the application of Activity-Based Costing in Port industry has been deeply researched in theory and practice, but researchers only concentrate on the bulk and general cargo’s ABC in loading and unloading operations and there is little about the liquids and chemicals’. Based on the liquids and chemicals’ handling process and the particularity of their cost accounting, the paper establishes quality and safety activity center, steam heating, electric trace heating activity center, temperature maintenance activity center and so on .At the same time, the paper focuses on their cost drivers and their measuring method in order to improve the accuracy of costing in loading and unloading operations.