邮政企业实施作业成本管理方法的探讨

Acta Metallurgica Sinica(English letters)

邮政企业实施作业成本管理方法的探讨

周君霞; 张香红

国家邮政局石家庄培训中心 ;
石家庄市第四医院财务科

收稿日期:2006-05-18 修回日期:1900-01-01 出版日期:2006-10-30

Anapproachtotheimplementofthemanagementmethodofcostbasedoperationinpostalenterprises

ZHOU Jun-xia~1; ZHANG Xiang-hong~2

The Shijiazhuang Training Center; the National Postal Administration; 2.Accounting Department; The Shijiazhuang Forth Hospital;

Received:2006-05-18 Revised:1900-01-01 Online:2006-10-30

摘要/Abstract

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。

关键词: 邮政企业作业成本, 成本管理, 作业动因, 作业分析

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 ...

Key words: operationcostinpostalenterprise, costmanagement, thedrivingfactorofoperation, operationalanalysis

中图分类号:

F616

周君霞; 张香红. 邮政企业实施作业成本管理方法的探讨[J]. Acta Metallurgica Sinica(English letters).

ZHOU Jun-xia~1; ZHANG Xiang-hong~2. Anapproachtotheimplementofthemanagementmethodofcostbasedoperationinpostalenterprises[J]. Acta Metallurgica Sinica(English letters).

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