随着作业成本法在各个领域的普及和应用,有人开始尝试着将这一理论应用到远洋集装箱运输行业。在整个核算体系中,成本动因的确定属于难度最大的关键环节。在这篇文章当中,我将先从作业链的角度将集装箱运输业务流程划分为四个环节,即揽货营销、海运准备、远洋运输和内陆交付作业中心,再以其为出发点逐一讨论每个作业中心的“资源”、“资源动因”和“作业动因”。 With the popularization and application of ABC in various fields, some people try to apply this theory to the ocean container shipping industry. In the entire accounting system, the determination of cost drivers belong to the most difficult key link. In this article, I will first divide the container shipping business process into four aspects from the perspective of the operation chain, that is, the Lanhuo Marketing, Ocean Shipping Preparation, Ocean Shipping and Inland Delivery Operations Center. From the starting point, I will discuss each Job Center “resources”, “resource drivers” and “job motivation.”