电信网网元成本核算理论和方法研究  

A Study of the Concept & Method of the Cost Accounting of Network Cells

作　　者：孔国强[1] 张真[1] 林志辉[1] 

机构地区：[1]北京邮电大学经济管理学院,北京100876

出　　处：《北京邮电大学学报（社会科学版）》2000年第4期5-8,共4页Journal of Beijing University of Posts and Telecommunications(Social Sciences Edition)

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 。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.

关 键 词：网元 网元成本核算 网络经营 

分 类 号：F626.115[经济管理—产业经济]