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邮电通信企业专业成本研究
引用本文:陈力.邮电通信企业专业成本研究[J].重庆邮电学院学报(自然科学版),1999,11(1):51-54.
作者姓名:陈力
作者单位:重庆邮电学院管理工程系
摘    要:针对邮电通信企业的特点,从邮电通信企业的成本性态分析入手,结合实例,进一步分析了分解后所得的结果。在此基础上,对影响通信业务收支差额的通信业务支和混合成本进行了敏感性分析,并提出了提高邮电通信企业经济效益的途径。

关 键 词:邮电通信  成本  性态分析  混合成本分解

A Study on the Costs of Enterprises in Posts and Telecoms
Chen Li.A Study on the Costs of Enterprises in Posts and Telecoms[J].Journal of Chongqing University of Posts and Telecommunications(Natural Sciences Edition),1999,11(1):51-54.
Authors:Chen Li
Abstract:In view of the characteristics of posts and telecoms enterprises, beginning with the analysis of costs in the enterprises and further analysing the miexd costs by acfual cases, the anthor obtains the results. And ased on this the anthor sensitively analyses the credit and debit and the mixed expense affecting the excess and deficit in the transaction of telecoms, and then suggests effective wanys to improve the benefit of the business.
Keywords:posts and telecoms  cost  condition analysis  mixed cost decomposition
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