The thesis do theoretic and practicality research for the application of ABC in port industry which bases on correlative research in global, through investigate on-the- spot.

• 本文在借鉴国内外已有的相关研究的基础上,通过一定的实地调研,深入港口企业装卸作业现场,对作业成本法在港口企业中的应用进行理论性论证及实际操作研究。