Author/Authors :
Allahyaribeik, N. Department of accounting - Graduate School of management and economy - Science and Research Branch, Islamic Azad University, Tehran, Iran , Talebnia, Gh. Department of accounting - Graduate School of management and economy - Science and Research Branch, Islamic Azad University, Tehran, Iran , Allahyaribeik, S. Graduate School of Marine Science and Technology - Science and Research Branch, Islamic Azad University, Tehran, Iran
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 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 paperfocuses on their cost
drivers and their measuring method in order to improve the accuracy of costing in loading and unloading
operations.
Keywords :
Sample port , Cost drivers equivalent , Activity center , Liquids and chemicals
