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地球上几乎四分之三都是海洋,随着经济的发展和社会的进步,国际之间的贸易合作往来更加密切,这也就决定了海上运输的重要性。其中大型化和专业化是海洋运输的基本特征,因此为了能够在激烈的竞争中实现自身的价值,海运企业在经营和运输的过程中,需要认真落实成本核算的基本特征,合理利用有限的成本资源,促进经济效益的同时,提升企业的竞争实力,从而为运输业的发展奠定坚实的基础。
Almost three-quarters of the world’s oceans are seas. With the development of economy and social progress, the trade cooperation between the two countries is closer and closer. This also determines the importance of maritime transport. Among them, large-scale and specialization are the basic characteristics of marine transportation. Therefore, in order to realize their own value in the fierce competition, the shipping enterprises need to conscientiously implement the basic characteristics of cost accounting and make reasonable use of the limited cost in their operation and transportation. Resources, promote economic efficiency at the same time, enhance the competitiveness of enterprises, so as to lay a solid foundation for the development of transport industry.