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2007年11 期
| 標(biāo)題 |
| 鐵路短期變動成本的特征及計(jì)算方法探討(29 卷) |
| 英文標(biāo)題 |
| Discussion on the Characteristics and Computational Method of Railway Short-Term Variable Cost |
| 摘要 |
| 根據(jù)鐵路短期變動成本的變化頻繁性、非連續(xù)性、與運(yùn)量關(guān)系復(fù)雜性和不可歸依性4個特征，提出鐵路短期變動成本的計(jì)算方法和步驟。首先將企業(yè)總成本劃分為固定成本和變動成本，然后分別計(jì)算直接變動成本的支出率、間接變動成本的附加率、聯(lián)合產(chǎn)品的總變動成本和個別產(chǎn)品的變動成 |
| 作者 |
| 新聞作者:董艷華，王 穎，馬樹峰 |
| 關(guān)鍵字 |
