| 邮政企业实施作业成本管理方法的探讨 |
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| 引用本文： | 周君霞,张香红.邮政企业实施作业成本管理方法的探讨[J].北京邮电大学学报(北京邮电大学学报),2006,8(4):62-66. |
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| 作者姓名： | 周君霞 张香红 |
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| 作者单位： | 国家邮政局,石家庄培训中心,河北,石家庄,050021;石家庄市第四医院,财务科,河北,石家庄,050021 |
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| 摘 要： | 邮政企业实施作业成本管理,能够解决其因直接成本少,间接成本高,各专业间成本分配不科学导致的不能准确地计算出各专业成本,进而导致不能准确计算出各专业损益的问题。实施作业成本管理能消除“不增值作业”,改进“增值作业”,优化“作业链”和“价值链”,增加“顾客价值”,最终达到提高企业的市场竞争能力和盈利能力,增加企业价值的目的。
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| 关 键 词： | 邮政企业作业成本 成本管理 作业动因 作业分析 |
| 文章编号： | 1008-7729(2006)04-0062-05 |
| 收稿时间： | 2006-5-18 |
| 修稿时间： | 2006年5月18日 |
An approach to the implement of the management method of costbased operation in postal enterprises |
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| ZHOU Jun-xia,ZHANG Xiang-hong.An approach to the implement of the management method of costbased operation in postal enterprises[J].Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition),2006,8(4):62-66. |
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| Authors: | ZHOU Jun-xia ZHANG Xiang-hong |
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| Institution: | ZHOU Jun-xia~1, ZHANG Xiang-hong~2 |
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| Abstract: | If the management method of cast-based operation is implemented in postal enterprises,it will solve the problem that the right net income(loss) of each specialized field can't be computed,which is resulted from low direct cost,high indirect cost,unscientific allocation method and so on.On the other hand,if such a method is implemented,the unimproved value will be eliminated,added value improved,operation chain and value chain optimized and client value will be increased,so that the objective that increases the enterprises' competitiveness and profitability and adds the business value can be reached. |
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| Keywords: | operation cost in postal enterprise cost management the driving factor of operation operational analysis |
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