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