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邮电企业正在推行通信企业经济核算制,建立企业自有收入的核算指标,相应建立了成本指标.但是按邮电企业产品进行成本管理和分析,仍然困难很大.这是因为:(1)业务种类多,昼夜不停的流水批量作业,企业产品又不具有实物形态,不能储存.不同种类的邮电企业产品,既有互相区别的独立操作处理,又有彼此综合的操作处理,使费用支出的综合性较强,对企业产品单类、单件进行成本管理和分析,难于实现.(2)邮电经营网点遍布全国,企业的成本水平在地区之间,企业之间是不相同的.(3)邮
Posts and telecommunications companies are implementing the economic accounting system for telecommunications companies, establishing accounting indexes for their own revenue, and establishing cost indicators accordingly. However, the cost management and analysis of postal and telecommunications companies’ products is still very difficult. This is because: (1) Business types Many, around-the-clock serial operations, enterprise products do not have a physical shape, can not be stored. Different types of post and telecommunications company products, both separate operation and processing of each other, but also a comprehensive operation of each other, so that the comprehensive cost of expenditure Stronger, it is difficult to realize the cost management and analysis of single product and single item of the enterprise product. (2) Posts and telecommunications business outlets are spread all over the country, and the cost level of the enterprise is not the same among the enterprises. (3) mail