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电信网网元成本核算理论和方法研究
引用本文:孔国强,张真,林志辉.电信网网元成本核算理论和方法研究[J].北京邮电大学学报(北京邮电大学学报),2000,2(4):5-8.
作者姓名:孔国强  张真  林志辉
作者单位:北京邮电大学经济管理学院!北京100876
摘    要:本文介绍了电信网网元成本的概念和网元成本分类 ,论述了网元成本核算的必要性和优越性 ,提出了本地电话网元成本的核算方法和测算模型 ,希望能为电信企业开展网络经营提供决策依据

关 键 词:网元  网元成本核算  网络经营
收稿时间:2000-8-28

A Study of the Concept & Method of the Cost Accounting of Network Cells

KONG Guo qiang, ZHANG Zhen, LIN Zhi hui

.A Study of the Concept & Method of the Cost Accounting of Network Cells[J].Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition),2000,2(4):5-8.
Authors:

KONG Guo qiang  ZHANG Zhen  LIN Zhi hui

Institution:School of Economics & Management; BUPT
Abstract:In this paper,the author introduces the concept of the network cell's cost and its classification, based on which the necessity and advantage of cost accounting of network cells are presented.Then the method and model of cost accounting are put forward in detail in this paper.Through the analysis,we hope to help the telecommunication enterprises to develop network operation.
Keywords:network cell  cost accounting  network operation  
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