| 铁路客货运输作业成本计算方法研究 |
| |
| 引用本文： | 赵晨,吕成文.铁路客货运输作业成本计算方法研究[J].铁道经济研究,2009(1). |
| |
| 作者姓名： | 赵晨 吕成文 |
| |
| 作者单位： | 铁道部经济规划研究院经济管理咨询部,北京,100038 |
| |
| 摘 要： | 阐述铁路行业运用作业成本管理法进行运输成本计算的方法、步骤,重点分析针对铁路运输特点的运营作业设计、作业的支出归集,并给出了客货运输成本的具体计算方法,这一方法对于铁路运输企业及管理部门准确把握客、货运输产品成本,科学、合理制定经营决策具有实际意义。
|
| 关 键 词： | 作业 作业成本 铁路运输成本 |
Study on cost calculation method of passenger and freight operation |
| |
| Zhao Chen,Lü Chengwen.Study on cost calculation method of passenger and freight operation[J].Railway Economics Research,2009(1). |
| |
| Authors: | Zhao Chen Lü Chengwen |
| |
| Institution: | Zhao Chen LüChengwen; |
| |
| Abstract: | The article elaborates on the method and procedure of how railway industry use operation cost management method to calculate operation cost and makes a analysis on the operation design with regard to the characteristics of railway transport,which has much significance for transport enterprises and management authorities to accurately grasp the cost of transport products and make scientific and sound decisions. |
| |
| Keywords: | operation operation cost railway transport cost |
| 本文献已被 维普 万方数据 等数据库收录！ |
