电信网网元成本核算理论和方法研究

Acta Metallurgica Sinica(English letters)

电信网网元成本核算理论和方法研究

孔国强; 张真; 林志辉

北京邮电大学经济管理学院

收稿日期:2000-08-28 修回日期:1900-01-01 出版日期:2000-10-30

AStudyoftheConcept&MethodoftheCostAccountingofNetworkCells

KONG Guo qiang; ZHANG Zhen; LIN Zhi hui

School of Economics & Management; BUPT

Received:2000-08-28 Revised:1900-01-01 Online:2000-10-30

摘要/Abstract

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

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.

Key words: networkcell, costaccounting, networkoperation

中图分类号:

F626.115

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]. Acta Metallurgica Sinica(English letters).

KONG Guo qiang; ZHANG Zhen; LIN Zhi hui

. AStudyoftheConcept&MethodoftheCostAccountingofNetworkCells[J]. Acta Metallurgica Sinica(English letters).