道路货运企业成本分析  

Cost Analysis of Road Freight Enterprise

作　　者：刘世超[1] 

机构地区：[1]西南交通大学,交通运输学院,成都610031

出　　处：《交通运输工程与信息学报》2004年第4期45-50,共6页Journal of Transportation Engineering and Information

摘　　要：道路货运业是国民经济的基础生产部门,具有准公共特性,企业运营成本不仅直接决定了企业的经营效益,而且还影响经营的社会绩效。单纯从会计角度考虑道路货运企业的成本不能充分反映资源配置的优劣和社会绩效的变化。从经济学角度分析道路货运企业的成本构成,深入了解其各种属性,有助于更全面地认识道路货运企业,为企业运营、行业管理和政策制定提供帮助。Industry of road freight that is quasi-public is the basic department of national economy. The cost of road freight enterprise not only decided the benefit of enterprise, but also affects the social performance. Considering the cost of road freight enterprises merely from accounting angle can not fully reflect the result of resource deploying and social performance. Analyzing the cost from the economy angle and looking through its various properties further are helpful to learning about road freight enterprises drastically, and to enterprise operation, industry management and policy establishment.

关 键 词：会计成本 经济成本 道路货运业 运营成本 行业管理 

分 类 号：F540.4[经济管理—产业经济]