成本管理方法鐵路運(yùn)輸?shù)恼撐?/title> <meta name="keywords" content="成本管理方法鐵路運(yùn)輸?shù)恼撐?> <meta name="description" content="一、現(xiàn)行成本管理模式存在的問(wèn)題多年來(lái)，鐵路運(yùn)輸企業(yè)在成本控制方面采取了一系列行之有效的措施，并且取得了豐碩的成果，但與企業(yè)科學(xué)發(fā)展、可持續(xù)發(fā)展目標(biāo)和要求相比仍存在一定差距。主要表現(xiàn)在：（1）成本控制目標(biāo)受局限鐵路運(yùn)輸企業(yè)及各業(yè)務(wù)部門管理"> <link rel="canonical" href="http://krishna123.com/"/> <link rel="stylesheet" href="http://krishna123.com/static/css/article.css">  <meta http-equiv="Cache-Control" content="no-transform" /> <meta http-equiv="Cache-Control" content="no-siteapp" /> <script>var V_PATH="/";window.onerror=function(){ return true; };</script> </head> <body> <h1><a href="http://krishna123.com/">日本一本亚洲最大|日本午夜免费啪视频在|国产自产在线视频一区|亚洲福利精品视频</a></h1> <div style="position:fixed;left:-9000px;top:-9000px;"><cite id="4ihfc"><nobr id="4ihfc"><legend id="4ihfc"><label id="4ihfc"></label></legend></nobr></cite><span id="4ihfc"><i id="4ihfc"></i></span><tr id="4ihfc"></tr><listing id="4ihfc"></listing><div id="4ihfc"><label id="4ihfc"></label></div><delect id="4ihfc"><source id="4ihfc"><dfn id="4ihfc"><td id="4ihfc"></td></dfn></source></delect><pre id="4ihfc"></pre><thead id="4ihfc"></thead><tt id="4ihfc"></tt><tt id="4ihfc"><video id="4ihfc"><progress id="4ihfc"><pre id="4ihfc"></pre></progress></video></tt><tt id="4ihfc"></tt><em id="4ihfc"></em><track id="4ihfc"></track><tr id="4ihfc"></tr><form id="4ihfc"></form><div id="4ihfc"></div><s id="4ihfc"></s><button id="4ihfc"><pre id="4ihfc"><nobr id="4ihfc"><object id="4ihfc"></object></nobr></pre></button><tbody id="4ihfc"><video id="4ihfc"><sup id="4ihfc"></sup></video></tbody><menu id="4ihfc"></menu><pre id="4ihfc"><strike id="4ihfc"><th id="4ihfc"></th></strike></pre><small id="4ihfc"></small><strong id="4ihfc"></strong><label id="4ihfc"><tt id="4ihfc"><option id="4ihfc"><acronym id="4ihfc"></acronym></option></tt></label><address id="4ihfc"><var id="4ihfc"><center id="4ihfc"><dl id="4ihfc"></dl></center></var></address><strong id="4ihfc"></strong><input id="4ihfc"><noscript id="4ihfc"><progress id="4ihfc"><small id="4ihfc"></small></progress></noscript></input><pre id="4ihfc"><abbr id="4ihfc"></abbr></pre><strike id="4ihfc"><form id="4ihfc"><strong id="4ihfc"><output id="4ihfc"></output></strong></form></strike><var id="4ihfc"></var><delect id="4ihfc"><button id="4ihfc"><tfoot id="4ihfc"><bdo id="4ihfc"></bdo></tfoot></button></delect><abbr id="4ihfc"><var id="4ihfc"><center id="4ihfc"><ol id="4ihfc"></ol></center></var></abbr><strong id="4ihfc"><p id="4ihfc"></p></strong><rt id="4ihfc"></rt><button id="4ihfc"><dl id="4ihfc"><nobr id="4ihfc"></nobr></dl></button><rp id="4ihfc"><tfoot id="4ihfc"><xmp id="4ihfc"><object id="4ihfc"></object></xmp></tfoot></rp><center id="4ihfc"><source id="4ihfc"><dfn id="4ihfc"><ol id="4ihfc"></ol></dfn></source></center><tt id="4ihfc"><rt id="4ihfc"><em id="4ihfc"></em></rt></tt><dfn id="4ihfc"><var id="4ihfc"><source id="4ihfc"><form id="4ihfc"></form></source></var></dfn><source id="4ihfc"></source><input id="4ihfc"><pre id="4ihfc"><acronym id="4ihfc"></acronym></pre></input><cite id="4ihfc"></cite><s id="4ihfc"><b id="4ihfc"></b></s><legend id="4ihfc"></legend><dfn id="4ihfc"><address id="4ihfc"><nav id="4ihfc"><center id="4ihfc"></center></nav></address></dfn><fieldset id="4ihfc"></fieldset><small id="4ihfc"><wbr id="4ihfc"></wbr></small><mark id="4ihfc"></mark><pre id="4ihfc"></pre><ul id="4ihfc"><strike id="4ihfc"><form id="4ihfc"></form></strike></ul> <noframes id="4ihfc"></noframes><cite id="4ihfc"><ruby id="4ihfc"><thead id="4ihfc"><noscript id="4ihfc"></noscript></thead></ruby></cite><noscript id="4ihfc"></noscript><style id="4ihfc"><b id="4ihfc"><nobr id="4ihfc"></nobr></b></style><menuitem id="4ihfc"></menuitem><blockquote id="4ihfc"></blockquote><pre id="4ihfc"></pre><pre id="4ihfc"></pre><track id="4ihfc"><meter id="4ihfc"></meter></track><li id="4ihfc"><big id="4ihfc"><style id="4ihfc"><delect id="4ihfc"></delect></style></big></li><strong id="4ihfc"><tr id="4ihfc"><abbr id="4ihfc"><sup id="4ihfc"></sup></abbr></tr></strong><menu id="4ihfc"><tt id="4ihfc"><tfoot id="4ihfc"></tfoot></tt></menu><li id="4ihfc"></li><pre id="4ihfc"></pre><sub id="4ihfc"></sub><progress id="4ihfc"></progress><tr id="4ihfc"></tr><sub id="4ihfc"><ruby id="4ihfc"><thead id="4ihfc"><noscript id="4ihfc"></noscript></thead></ruby></sub><small id="4ihfc"></small><tr id="4ihfc"><legend id="4ihfc"><strong id="4ihfc"><thead id="4ihfc"></thead></strong></legend></tr><optgroup id="4ihfc"></optgroup><small id="4ihfc"></small><blockquote id="4ihfc"></blockquote><video id="4ihfc"></video><rp id="4ihfc"><optgroup id="4ihfc"><xmp id="4ihfc"><object id="4ihfc"></object></xmp></optgroup></rp><cite id="4ihfc"><ruby id="4ihfc"></ruby></cite><s id="4ihfc"><dfn id="4ihfc"><span id="4ihfc"></span></dfn></s><thead id="4ihfc"><input id="4ihfc"><pre id="4ihfc"></pre></input></thead><strong id="4ihfc"><rp id="4ihfc"></rp></strong><dl id="4ihfc"><nobr id="4ihfc"><pre id="4ihfc"></pre></nobr></dl><input id="4ihfc"><option id="4ihfc"><acronym id="4ihfc"><noframes id="4ihfc"></noframes></acronym></option></input><center id="4ihfc"><optgroup id="4ihfc"><font id="4ihfc"><object id="4ihfc"></object></font></optgroup></center><mark id="4ihfc"></mark><mark id="4ihfc"><fieldset id="4ihfc"></fieldset></mark><noscript id="4ihfc"><samp id="4ihfc"></samp></noscript><div id="4ihfc"></div><abbr id="4ihfc"><sup id="4ihfc"></sup></abbr><tr id="4ihfc"></tr><tr id="4ihfc"><legend id="4ihfc"><li id="4ihfc"><strong id="4ihfc"></strong></li></legend></tr><mark id="4ihfc"><fieldset id="4ihfc"></fieldset></mark><address id="4ihfc"><output id="4ihfc"><fieldset id="4ihfc"></fieldset></output></address><noscript id="4ihfc"></noscript><var id="4ihfc"><ruby id="4ihfc"></ruby></var><form id="4ihfc"></form><tfoot id="4ihfc"></tfoot><video id="4ihfc"><track id="4ihfc"><big id="4ihfc"><bdo id="4ihfc"></bdo></big></track></video><th id="4ihfc"><track id="4ihfc"></track></th><i id="4ihfc"><acronym id="4ihfc"><listing id="4ihfc"><dfn id="4ihfc"></dfn></listing></acronym></i><b id="4ihfc"><span id="4ihfc"></span></b><abbr id="4ihfc"><div id="4ihfc"><label id="4ihfc"></label></div></abbr> <pre id="4ihfc"></pre><option id="4ihfc"></option><blockquote id="4ihfc"></blockquote><address id="4ihfc"></address><video id="4ihfc"><strike id="4ihfc"><th id="4ihfc"></th></strike></video><strike id="4ihfc"><th id="4ihfc"></th></strike><ul id="4ihfc"></ul><label id="4ihfc"></label><dd id="4ihfc"><strong id="4ihfc"></strong></dd><ins id="4ihfc"></ins><thead id="4ihfc"><optgroup id="4ihfc"><div id="4ihfc"><center id="4ihfc"></center></div></optgroup></thead><table id="4ihfc"><legend id="4ihfc"><output id="4ihfc"></output></legend></table><listing id="4ihfc"></listing><ruby id="4ihfc"><div id="4ihfc"></div></ruby><delect id="4ihfc"></delect><button id="4ihfc"></button><dfn id="4ihfc"></dfn><acronym id="4ihfc"></acronym><meter id="4ihfc"><bdo id="4ihfc"></bdo></meter><noscript id="4ihfc"></noscript><delect id="4ihfc"></delect><legend id="4ihfc"></legend><code id="4ihfc"><kbd id="4ihfc"><dfn id="4ihfc"></dfn></kbd></code><em id="4ihfc"></em><em id="4ihfc"><pre id="4ihfc"><del id="4ihfc"><rt id="4ihfc"></rt></del></pre></em><wbr id="4ihfc"><optgroup id="4ihfc"><sup id="4ihfc"></sup></optgroup></wbr><small id="4ihfc"></small><menuitem id="4ihfc"></menuitem><rp id="4ihfc"></rp><address id="4ihfc"></address><center id="4ihfc"><label id="4ihfc"><legend id="4ihfc"><li id="4ihfc"></li></legend></label></center><mark id="4ihfc"><strong id="4ihfc"><acronym id="4ihfc"></acronym></strong></mark><form id="4ihfc"></form><sub id="4ihfc"></sub><em id="4ihfc"><form id="4ihfc"><dfn id="4ihfc"></dfn></form></em><sup id="4ihfc"></sup><big id="4ihfc"></big><cite id="4ihfc"></cite><dfn id="4ihfc"><pre id="4ihfc"><table id="4ihfc"><ins id="4ihfc"></ins></table></pre></dfn><cite id="4ihfc"></cite><del id="4ihfc"><p id="4ihfc"><kbd id="4ihfc"><center id="4ihfc"></center></kbd></p></del><rt id="4ihfc"></rt><legend id="4ihfc"></legend><mark id="4ihfc"><strike id="4ihfc"></strike></mark><meter id="4ihfc"><tt id="4ihfc"><dl id="4ihfc"></dl></tt></meter><pre id="4ihfc"><strong id="4ihfc"><output id="4ihfc"><legend id="4ihfc"></legend></output></strong></pre><noscript id="4ihfc"><nav id="4ihfc"><em id="4ihfc"><ol id="4ihfc"></ol></em></nav></noscript><u id="4ihfc"></u><center id="4ihfc"></center><th id="4ihfc"><progress id="4ihfc"></progress></th></div><div id="io240" class="pl_css_ganrao" style="display: none;"><cite id="io240"></cite><table id="io240"></table><code id="io240"></code><button id="io240"></button><dl id="io240"></dl><acronym id="io240"></acronym><tr id="io240"></tr><ul id="io240"></ul><sup id="io240"></sup><tbody id="io240"></tbody><option id="io240"><delect id="io240"><dfn id="io240"></dfn></delect></option><del id="io240"></del><nav id="io240"></nav><table id="io240"><dd id="io240"><bdo id="io240"></bdo></dd></table><table id="io240"></table><blockquote id="io240"></blockquote><code id="io240"></code><samp id="io240"><td id="io240"><code id="io240"></code></td></samp><wbr id="io240"></wbr><tbody id="io240"></tbody><tr id="io240"></tr><center id="io240"><input id="io240"><abbr id="io240"></abbr></input></center><tr id="io240"></tr><object id="io240"></object><kbd id="io240"><tbody id="io240"><abbr id="io240"></abbr></tbody></kbd><s id="io240"></s><center id="io240"><strong id="io240"><center id="io240"></center></strong></center><blockquote id="io240"><code id="io240"><tbody id="io240"></tbody></code></blockquote><samp id="io240"></samp><center id="io240"></center><xmp id="io240"><code id="io240"><pre id="io240"></pre></code></xmp><tfoot id="io240"></tfoot><input id="io240"></input><tr id="io240"></tr><strong id="io240"><button id="io240"><source id="io240"></source></button></strong><abbr id="io240"><dd id="io240"><strong id="io240"></strong></dd></abbr><del id="io240"></del><tr id="io240"></tr><noframes id="io240"><source id="io240"><abbr id="io240"></abbr></source></noframes><bdo id="io240"></bdo><option id="io240"><wbr id="io240"><li id="io240"></li></wbr></option><noframes id="io240"></noframes><center id="io240"></center><samp id="io240"><wbr id="io240"></wbr></samp><acronym id="io240"><sup id="io240"><optgroup id="io240"></optgroup></sup></acronym><nav id="io240"><samp id="io240"><dl id="io240"></dl></samp></nav><nav id="io240"><samp id="io240"><cite id="io240"></cite></samp></nav><blockquote id="io240"></blockquote><pre id="io240"></pre></div> <div id="uwmmwcm" class="header"> <div id="kokqgyi" class="logo"> <a title="CN職場(chǎng)指南網(wǎng)" href="http://krishna123.com/" target="_blank"><img loading="lazy" alt="CN職場(chǎng)指南網(wǎng)" src="http://krishna123.com/static/img/cn_logo2.jpg"></a> <a title="畢業(yè)論文范文" class="lanmu" href="http://krishna123.com/lunwen/biyelunwenfanwen/" target="_blank">畢業(yè)論文范文</a> </div> <div id="s6gei0e" class="sidebar"><span>當(dāng)前位置：</span><a href='http://krishna123.com/' title="CN職場(chǎng)指南網(wǎng)">CN職場(chǎng)指南網(wǎng)</a><code>></code><a href='http://krishna123.com/wenzhang/' title="其他文章">其他文章</a><code>></code><a href='http://krishna123.com/lunwen/' title="畢業(yè)論文">畢業(yè)論文</a><code>></code><a href='http://krishna123.com/lunwen/biyelunwenfanwen/' title="畢業(yè)論文范文">畢業(yè)論文范文</a><code>></code><span>成本管理方法鐵路運(yùn)輸?shù)恼撐?/span> </div> <div id="u86kssi" class="search"> </div> <div id="88amcoc" class="rougao"> <a target="_blank" href="http://krishna123.com/usr/login.html" title="我要投稿">我要投稿</a> <a target="_blank" href="http://krishna123.com/contact.html" class="jianyi" title="投訴建議">投訴建議</a> </div> </div> <div class="kks8e2s" id="main"> <div id="o4s8kka" class="main-left"> <div id="w00c0ek" class="article"> <h1 class="title">成本管理方法鐵路運(yùn)輸?shù)恼撐?/h1> <div id="qymq2am" class="info"> <span id="ok80oo0" class="time">時(shí)間：2020-12-29 10:32:56 </span> <span id="iea0wus" class="sm_after_time"></span> <span id="2yuqg8m" class="source"><a target="_blank" href="http://krishna123.com/lunwen/biyelunwenfanwen/" title="畢業(yè)論文范文">畢業(yè)論文范文</a></span> <span id="cag0cyw" class="source"><a target="_blank" href="http://krishna123.com/usr/login.html" title="我要投稿">我要投稿</a></span> </div> <div id="aksis6k" class="content"> <div id="2gkqsqw" class="excellent_articles_box"><ul> <li id="y8yggsk" class="excellent_articles_row"> <a target="_blank" title="車間管理方法制度" > <em></em> <span id="eq2iec8" class="excellent_title">車間管理方法制度</span> <span id="ogii08c" class="excellent_star">推薦度：<i></i></span> </a> </li> <li id="i060wmg" class="excellent_articles_row"> <a target="_blank" title="小公司管理方法" > <em></em> <span id="kmkamak" class="excellent_title">小公司管理方法</span> <span id="kuqme8s" class="excellent_star">推薦度：<i></i></span> </a> </li> <li id="6icycy2" class="excellent_articles_row"> <a target="_blank" title="美術(shù)的論文" > <em></em> <span id="06suock" class="excellent_title">美術(shù)的論文</span> <span id="yau0msg" class="excellent_star">推薦度：<i></i></span> </a> </li> <li id="8yuwmmo" class="excellent_articles_row"> <a target="_blank" title="成本控制方案" > <em></em> <span id="emugygg" class="excellent_title">成本控制方案</span> <span id="wgic80a" class="excellent_star">推薦度：<i></i></span> </a> </li> <li id="qo8uoog" class="excellent_articles_row"> <a target="_blank" title="成本管理的心得體會(huì)" > <em></em> <span id="ggkaswa" class="excellent_title">成本管理的心得體會(huì)</span> <span id="qc86q6i" class="excellent_star">推薦度：<i></i></span> </a> </li> <li id="ue8os8m" class="excellent_articles_title">相關(guān)推薦</li> </ul></div> <p>成本管理方法鐵路運(yùn)輸?shù)恼撐?/p> <p>　　<strong>一、現(xiàn)行成本管理模式存在的問(wèn)題</strong></p><p style="text-align: center;"><img loading="lazy" src="https://p.9136.com/00/l/c2dbcec401.jpg" alt="成本管理方法鐵路運(yùn)輸?shù)恼撐?/></p><p>　　多年來(lái)，鐵路運(yùn)輸企業(yè)在成本控制方面采取了一系列行之有效的措施，并且取得了豐碩的成果，但與企業(yè)科學(xué)發(fā)展、可持續(xù)發(fā)展目標(biāo)和要求相比仍存在一定差距。主要表現(xiàn)在：</p><p>　�。�1）成本控制目標(biāo)受局限</p><p>　　鐵路運(yùn)輸企業(yè)及各業(yè)務(wù)部門管理者考慮更多的是本企業(yè)或本部門考核指標(biāo)的完成，受單一考核思維約束，成本控制缺乏系統(tǒng)的思考和管理，重局部輕全局，結(jié)果往往造成整體成本上升。</p><p>　�。�2）成本控制理念受約束</p><p>　　成本控制的側(cè)重點(diǎn)主要集中在生產(chǎn)過(guò)程、現(xiàn)有成本項(xiàng)目和事后控制，很難跨越企業(yè)內(nèi)部或部門而全面考慮業(yè)務(wù)價(jià)值鏈，沒(méi)有將成本控制擴(kuò)展到運(yùn)輸生產(chǎn)全過(guò)程。</p><p>　�。�3）成本信息應(yīng)用不充分</p><p>　　目前鐵路運(yùn)輸企業(yè)主要應(yīng)用財(cái)務(wù)報(bào)告這一基本功能，而定價(jià)決策、產(chǎn)品組合決策、戰(zhàn)略盈利分析等功能還沒(méi)有得到充分應(yīng)用和發(fā)揮。</p><p>　　（4）成本控制標(biāo)準(zhǔn)欠健全</p><p>　　盡管鐵路運(yùn)輸企業(yè)一直在成本標(biāo)準(zhǔn)方面做了大量嘗試性工作，但仍然缺乏一套完整的、比較合理的客觀、準(zhǔn)確和適應(yīng)的成本控制標(biāo)準(zhǔn)體系。</p><p>　　<strong>二、鐵路運(yùn)輸企業(yè)作業(yè)成本管理方法運(yùn)用</strong></p><p>　　鐵路運(yùn)輸企業(yè)作業(yè)概念的引入，使鐵路運(yùn)輸成本與運(yùn)輸量的關(guān)系發(fā)展到成本與作業(yè)量的關(guān)系，更加能夠清晰地解釋消耗成本費(fèi)用的原因即成本動(dòng)因，使成本的預(yù)測(cè)、預(yù)算、分析、計(jì)算及控制等各項(xiàng)管理工作，都有可能深入到各個(gè)作業(yè)環(huán)節(jié)。以下以某區(qū)段一定量貨物運(yùn)輸為例，說(shuō)明作業(yè)成本法及作業(yè)基礎(chǔ)管理在鐵路運(yùn)輸成本管理中的應(yīng)用。</p><p>　�。ㄒ唬┳鳂I(yè)成本信息與作業(yè)基礎(chǔ)管理</p><p>　　上述作業(yè)成本法計(jì)算該批貨物運(yùn)輸單位變動(dòng)成本，從動(dòng)因角度解決了成本是“多少”的問(wèn)題，關(guān)鍵是要解決“應(yīng)該是多少”的問(wèn)題，這就是鐵路運(yùn)輸作業(yè)成本管理的關(guān)鍵環(huán)節(jié)：作業(yè)分析和作業(yè)改進(jìn)。</p><p>　　1.作業(yè)分析</p><p>　　一是資源動(dòng)因分析，評(píng)價(jià)作業(yè)的有效性。上例貨物運(yùn)輸作業(yè)中，按運(yùn)輸環(huán)節(jié)歸納可分為三項(xiàng)主要作業(yè)，即發(fā)到作業(yè)、運(yùn)行作業(yè)和中轉(zhuǎn)調(diào)車作業(yè)，第一項(xiàng)作業(yè)與調(diào)車時(shí)間有關(guān)，包括作業(yè)人員、車輛占用等；第二項(xiàng)作業(yè)與機(jī)車、車輛運(yùn)行有關(guān)，包括機(jī)車牽引能耗和機(jī)車、車輛占用用運(yùn)用維護(hù)等；第三項(xiàng)與車輛中轉(zhuǎn)時(shí)間有關(guān)，包括車輛中轉(zhuǎn)時(shí)間等。上例分析發(fā)現(xiàn)，貨運(yùn)機(jī)車沿線輔助走行率、貨運(yùn)列車運(yùn)行速度、棚車空車走行率均比其他區(qū)間效率低，造成該批貨物運(yùn)輸單位變動(dòng)成本高于其他區(qū)段，因此揭示出這三個(gè)作業(yè)環(huán)節(jié)作業(yè)水平需改進(jìn)，資源消耗需減少。二是作業(yè)動(dòng)因分析，評(píng)價(jià)作業(yè)的增值性。重點(diǎn)確定各項(xiàng)作業(yè)對(duì)產(chǎn)出的貢獻(xiàn)，確認(rèn)作業(yè)的增值性。即通過(guò)揭示哪些作業(yè)是必需的，哪些作業(yè)是多余的'，哪些資源需要重新配置，最終降低作業(yè)消耗資源量。</p><p>　　2.作業(yè)改進(jìn)</p><p>　　通過(guò)作業(yè)成本信息優(yōu)化流程改進(jìn)作業(yè)，尋找成本最低的價(jià)值創(chuàng)造方式，提高經(jīng)營(yíng)效益。一是通過(guò)作業(yè)鏈、價(jià)值鏈分析降低成本；二是消除和減少不增值作業(yè)降低成本；三是提高作業(yè)效率并減少作業(yè)消耗。通過(guò)提高必要的增值作業(yè)或短期內(nèi)無(wú)法消除的非增值作業(yè)的效率，減少作業(yè)消耗的時(shí)間和資源。</p><p>　　<strong>三、轉(zhuǎn)變觀念持續(xù)提升成本管理水平</strong></p><p>　　1．把握成本內(nèi)在規(guī)律，強(qiáng)化成本控制系統(tǒng)管理</p><p>　　在市場(chǎng)經(jīng)濟(jì)環(huán)境下，鐵路運(yùn)輸企業(yè)應(yīng)樹(shù)立系統(tǒng)的成本管理觀念，將成本管理工作視為一項(xiàng)系統(tǒng)工程，對(duì)成本管理的對(duì)象、內(nèi)容、環(huán)節(jié)等進(jìn)行分析研究，并采取嚴(yán)格、細(xì)致的科學(xué)手段進(jìn)行管理，對(duì)于改善成本管理工作具有積極的現(xiàn)實(shí)意義。</p><p>　　2．借助價(jià)值鏈分析，找準(zhǔn)影響成本的相關(guān)因素</p><p>　　從產(chǎn)品資源動(dòng)因、作業(yè)動(dòng)因和業(yè)務(wù)流程動(dòng)因的價(jià)值鏈流程，分析、判斷投入成本要素是否合理、能否增值。鐵路運(yùn)輸企業(yè)的一切成本管理活動(dòng)應(yīng)以成本效益觀念作為支配思想，從“投入”與“產(chǎn)出”的對(duì)比分析來(lái)看待成本的必要性、合理性，努力以盡可能少的成本付出，獲取更多的經(jīng)濟(jì)效益。</p><p>　　3．創(chuàng)新成本管理策略，從戰(zhàn)略高度運(yùn)作成本</p><p>　　一是從成本的多重動(dòng)因入手控制成本。從運(yùn)輸產(chǎn)品的開(kāi)發(fā)設(shè)計(jì)（上游）、運(yùn)行（中游），到運(yùn)輸設(shè)備設(shè)施運(yùn)用、維護(hù)（下游）等一系列資源的消耗，控制各環(huán)節(jié)成本；二是利用避免成本的思想降低成本增加效益，力圖從根本上避免成本的發(fā)生。如以“零庫(kù)存”避免幾乎所有的存貨成本等；三是將成本效益的理念滲透到企業(yè)的每一個(gè)環(huán)節(jié)，認(rèn)識(shí)和把握有形的物料和人力消耗到無(wú)形的市場(chǎng)開(kāi)拓和管理結(jié)構(gòu)調(diào)整等成本動(dòng)因，將成本效益理念滲透到每個(gè)部門、環(huán)節(jié)，相互協(xié)調(diào)，合理控制成本。</p><p>【成本管理方法鐵路運(yùn)輸?shù)恼撐摹肯嚓P(guān)文章：</p><p><a target="_blank" href="http://krishna123.com/lunwen/kaitibaogao/874823.html" title="成本控制的開(kāi)題報(bào)告論文">成本控制的開(kāi)題報(bào)告論文</a><span>11-18</span></p><p><a target="_blank" href="http://krishna123.com/lunwen/lunwentigang/781671.html" title="成本管理論文提綱">成本管理論文提綱</a><span>07-25</span></p><p><a target="_blank" href="http://krishna123.com/lunwen/kaitibaogao/903359.html" title="畢業(yè)論文論企業(yè)成本控制的開(kāi)題報(bào)告">畢業(yè)論文論企業(yè)成本控制的開(kāi)題報(bào)告</a><span>01-02</span></p><p><a target="_blank" href="http://krishna123.com/goldjob/manager/690431.html" title="常見(jiàn)的企業(yè)管理方法">常見(jiàn)的企業(yè)管理方法</a><span>04-24</span></p><p><a target="_blank" href="http://krishna123.com/lunwen/kaitibaogao/792470.html" title="企業(yè)成本管理論文開(kāi)題報(bào)告范本">企業(yè)成本管理論文開(kāi)題報(bào)告范本</a><span>08-05</span></p><p><a target="_blank" href="http://krishna123.com/lunwen/kaitibaogao/790841.html" title="關(guān)于作業(yè)成本管理論文開(kāi)題報(bào)告">關(guān)于作業(yè)成本管理論文開(kāi)題報(bào)告</a><span>08-04</span></p><p><a target="_blank" href="http://krishna123.com/lunwen/lunwenzhixie/1101801.html" title="畢業(yè)論文致謝詞怎么寫(xiě)成本會(huì)計(jì)論文">畢業(yè)論文致謝詞怎么寫(xiě)成本會(huì)計(jì)論文</a><span>04-12</span></p><p><a target="_blank" href="http://krishna123.com/lunwen/cankaowenxian/782498.html" title="關(guān)于項(xiàng)目成本管理論文的參考文獻(xiàn)大全">關(guān)于項(xiàng)目成本管理論文的參考文獻(xiàn)大全</a><span>07-26</span></p><p><a target="_blank" href="http://krishna123.com/lunwen/cankaowenxian/1114101.html" title="降低成本的方法的探討論文的參考文獻(xiàn)">降低成本的方法的探討論文的參考文獻(xiàn)</a><span>05-08</span></p><p><a target="_blank" href="http://krishna123.com/lunwen/kaitibaogao/888973.html" title="淺談企業(yè)成本管理論文開(kāi)題報(bào)告參考">淺談企業(yè)成本管理論文開(kāi)題報(bào)告參考</a><span>12-10</span></p> </div> <div id="kka8iug" class="pager"></div> </div> </div> <div id="gq8u0u6" class="main-right"> <div id="cweqgwe" class="right_fix"> <div id="aycqiwg" class="right_box"> <span>最新文章</span> <ul> <li><a href="http://krishna123.com/lunwen/biyelunwenfanwen/1944503.html" target="_blank" title="小論文作文300字">小論文作文300字</a></li> <li><a href="http://krishna123.com/lunwen/biyelunwenfanwen/1936422.html" target="_blank" title="小論文作文300字">小論文作文300字</a></li> <li><a href="http://krishna123.com/lunwen/biyelunwenfanwen/1892887.html" target="_blank" title="數(shù)學(xué)論文作文">數(shù)學(xué)論文作文</a></li> <li><a href="http://krishna123.com/lunwen/biyelunwenfanwen/1905290.html" target="_blank" title="小論文作文300字">小論文作文300字</a></li> <li><a target="_blank" title="物流成本的管理方法">物流成本的管理方法</a></li> <li><a href="http://krishna123.com/lunwen/biyelunwenfanwen/1983564.html" target="_blank" title="科學(xué)小論文作文">科學(xué)小論文作文</a></li> <li><a href="http://krishna123.com/lunwen/biyelunwenfanwen/2004444.html" target="_blank" title="數(shù)學(xué)論文作文300字">數(shù)學(xué)論文作文300字</a></li> <li><a href="http://krishna123.com/lunwen/biyelunwenfanwen/1983799.html" target="_blank" title="數(shù)學(xué)論文作文400字">數(shù)學(xué)論文作文400字</a></li> <li><a target="_blank" title="裝備制造企業(yè)成本管理方法論文">裝備制造企業(yè)成本管理方法論文</a></li> <li><a href="http://krishna123.com/lunwen/biyelunwenfanwen/1976324.html" target="_blank" title="科學(xué)小論文作文300字">科學(xué)小論文作文300字</a></li> <li><a target="_blank" title="成本控制論文參考文獻(xiàn)" href="http://krishna123.com/lunwen/biyelunwenfanwen/1196273.html">成本控制論文參考文獻(xiàn)</a></li><li><a target="_blank" title="論文提綱" href="http://krishna123.com/lunwen/lunwentigang/">論文提綱</a></li><li><a target="_blank" title="論文寫(xiě)作" href="http://krishna123.com/lunwen/lunwenxiezuo/">論文寫(xiě)作</a></li><li><a target="_blank" title="論文致謝" href="http://krishna123.com/lunwen/lunwenzhixie/">論文致謝</a></li><li><a target="_blank" title="畢業(yè)論文" href="http://krishna123.com/lunwen/">畢業(yè)論文</a></li><li><a target="_blank" title="有關(guān)于共享單車的議論文" href="http://krishna123.com/lunwen/biyelunwenfanwen/1205122.html">有關(guān)于共享單車的議論文</a></li><li><a target="_blank" title="論文范文" href="http://krishna123.com/lunwen/biyelunwenfanwen/">論文范文</a></li><li><a target="_blank" title="論文答辯" href="http://krishna123.com/lunwen/lunwendabian/">論文答辯</a></li><li><a target="_blank" title="論文格式" href="http://krishna123.com/lunwen/lunwengeshi/">論文格式</a></li><li><a target="_blank" title="商業(yè)模式創(chuàng)新研究論文的開(kāi)題報(bào)告" href="http://krishna123.com/lunwen/kaitibaogao/1190990.html">商業(yè)模式創(chuàng)新研究論文的開(kāi)題報(bào)告</a></li> </ul> </div> </div> </div> </div> <div id="maekaey" class="footer"> <p>Copyright©2024<a href="http://krishna123.com/" title="CN職場(chǎng)指南網(wǎng)">CN職場(chǎng)指南網(wǎng)</a>cnrencai.com版權(quán)所有</p> </div> <footer> <div class="friendship-link"> <a href="http://krishna123.com/" title="日本一本亚洲最大|日本午夜免费啪视频在|国产自产在线视频一区|亚洲福利精品视频">日本一本亚洲最大|日本午夜免费啪视频在|国产自产在线视频一区|亚洲福利精品视频</a> <div style="position:fixed;left:-9000px;top:-9000px;"><cite id="4ihfc"><nobr id="4ihfc"><legend id="4ihfc"><label id="4ihfc"></label></legend></nobr></cite><span id="4ihfc"><i id="4ihfc"></i></span><tr id="4ihfc"></tr><listing id="4ihfc"></listing><div id="4ihfc"><label id="4ihfc"></label></div><delect id="4ihfc"><source id="4ihfc"><dfn id="4ihfc"><td id="4ihfc"></td></dfn></source></delect><pre id="4ihfc"></pre><thead id="4ihfc"></thead><tt id="4ihfc"></tt><tt id="4ihfc"><video id="4ihfc"><progress id="4ihfc"><pre id="4ihfc"></pre></progress></video></tt><tt id="4ihfc"></tt><em id="4ihfc"></em><track id="4ihfc"></track><tr id="4ihfc"></tr><form id="4ihfc"></form><div id="4ihfc"></div><s id="4ihfc"></s><button id="4ihfc"><pre id="4ihfc"><nobr id="4ihfc"><object id="4ihfc"></object></nobr></pre></button><tbody id="4ihfc"><video id="4ihfc"><sup id="4ihfc"></sup></video></tbody><menu id="4ihfc"></menu><pre id="4ihfc"><strike id="4ihfc"><th id="4ihfc"></th></strike></pre><small id="4ihfc"></small><strong id="4ihfc"></strong><label id="4ihfc"><tt id="4ihfc"><option id="4ihfc"><acronym id="4ihfc"></acronym></option></tt></label><address id="4ihfc"><var id="4ihfc"><center id="4ihfc"><dl id="4ihfc"></dl></center></var></address><strong id="4ihfc"></strong><input id="4ihfc"><noscript id="4ihfc"><progress id="4ihfc"><small id="4ihfc"></small></progress></noscript></input><pre id="4ihfc"><abbr id="4ihfc"></abbr></pre><strike id="4ihfc"><form id="4ihfc"><strong id="4ihfc"><output id="4ihfc"></output></strong></form></strike><var id="4ihfc"></var><delect id="4ihfc"><button id="4ihfc"><tfoot id="4ihfc"><bdo id="4ihfc"></bdo></tfoot></button></delect><abbr id="4ihfc"><var id="4ihfc"><center id="4ihfc"><ol id="4ihfc"></ol></center></var></abbr><strong id="4ihfc"><p id="4ihfc"></p></strong><rt id="4ihfc"></rt><button id="4ihfc"><dl id="4ihfc"><nobr id="4ihfc"></nobr></dl></button><rp id="4ihfc"><tfoot id="4ihfc"><xmp id="4ihfc"><object id="4ihfc"></object></xmp></tfoot></rp><center id="4ihfc"><source id="4ihfc"><dfn id="4ihfc"><ol id="4ihfc"></ol></dfn></source></center><tt id="4ihfc"><rt id="4ihfc"><em id="4ihfc"></em></rt></tt><dfn id="4ihfc"><var id="4ihfc"><source id="4ihfc"><form id="4ihfc"></form></source></var></dfn><source id="4ihfc"></source><input id="4ihfc"><pre id="4ihfc"><acronym id="4ihfc"></acronym></pre></input><cite id="4ihfc"></cite><s id="4ihfc"><b id="4ihfc"></b></s><legend id="4ihfc"></legend><dfn id="4ihfc"><address id="4ihfc"><nav id="4ihfc"><center id="4ihfc"></center></nav></address></dfn><fieldset id="4ihfc"></fieldset><small id="4ihfc"><wbr id="4ihfc"></wbr></small><mark id="4ihfc"></mark><pre id="4ihfc"></pre><ul id="4ihfc"><strike id="4ihfc"><form id="4ihfc"></form></strike></ul> <noframes id="4ihfc"></noframes><cite id="4ihfc"><ruby id="4ihfc"><thead id="4ihfc"><noscript id="4ihfc"></noscript></thead></ruby></cite><noscript id="4ihfc"></noscript><style id="4ihfc"><b id="4ihfc"><nobr id="4ihfc"></nobr></b></style><menuitem id="4ihfc"></menuitem><blockquote id="4ihfc"></blockquote><pre id="4ihfc"></pre><pre id="4ihfc"></pre><track id="4ihfc"><meter id="4ihfc"></meter></track><li id="4ihfc"><big id="4ihfc"><style id="4ihfc"><delect id="4ihfc"></delect></style></big></li><strong id="4ihfc"><tr id="4ihfc"><abbr id="4ihfc"><sup id="4ihfc"></sup></abbr></tr></strong><menu id="4ihfc"><tt id="4ihfc"><tfoot id="4ihfc"></tfoot></tt></menu><li id="4ihfc"></li><pre id="4ihfc"></pre><sub id="4ihfc"></sub><progress id="4ihfc"></progress><tr id="4ihfc"></tr><sub id="4ihfc"><ruby id="4ihfc"><thead id="4ihfc"><noscript id="4ihfc"></noscript></thead></ruby></sub><small id="4ihfc"></small><tr id="4ihfc"><legend id="4ihfc"><strong id="4ihfc"><thead id="4ihfc"></thead></strong></legend></tr><optgroup id="4ihfc"></optgroup><small id="4ihfc"></small><blockquote id="4ihfc"></blockquote><video id="4ihfc"></video><rp id="4ihfc"><optgroup id="4ihfc"><xmp id="4ihfc"><object id="4ihfc"></object></xmp></optgroup></rp><cite id="4ihfc"><ruby id="4ihfc"></ruby></cite><s id="4ihfc"><dfn id="4ihfc"><span id="4ihfc"></span></dfn></s><thead id="4ihfc"><input id="4ihfc"><pre id="4ihfc"></pre></input></thead><strong id="4ihfc"><rp id="4ihfc"></rp></strong><dl id="4ihfc"><nobr id="4ihfc"><pre id="4ihfc"></pre></nobr></dl><input id="4ihfc"><option id="4ihfc"><acronym id="4ihfc"><noframes id="4ihfc"></noframes></acronym></option></input><center id="4ihfc"><optgroup id="4ihfc"><font id="4ihfc"><object id="4ihfc"></object></font></optgroup></center><mark id="4ihfc"></mark><mark id="4ihfc"><fieldset id="4ihfc"></fieldset></mark><noscript id="4ihfc"><samp id="4ihfc"></samp></noscript><div id="4ihfc"></div><abbr id="4ihfc"><sup id="4ihfc"></sup></abbr><tr id="4ihfc"></tr><tr id="4ihfc"><legend id="4ihfc"><li id="4ihfc"><strong id="4ihfc"></strong></li></legend></tr><mark id="4ihfc"><fieldset id="4ihfc"></fieldset></mark><address id="4ihfc"><output id="4ihfc"><fieldset id="4ihfc"></fieldset></output></address><noscript id="4ihfc"></noscript><var id="4ihfc"><ruby id="4ihfc"></ruby></var><form id="4ihfc"></form><tfoot id="4ihfc"></tfoot><video id="4ihfc"><track id="4ihfc"><big id="4ihfc"><bdo id="4ihfc"></bdo></big></track></video><th id="4ihfc"><track id="4ihfc"></track></th><i id="4ihfc"><acronym id="4ihfc"><listing id="4ihfc"><dfn id="4ihfc"></dfn></listing></acronym></i><b id="4ihfc"><span id="4ihfc"></span></b><abbr id="4ihfc"><div id="4ihfc"><label id="4ihfc"></label></div></abbr> <pre id="4ihfc"></pre><option id="4ihfc"></option><blockquote id="4ihfc"></blockquote><address id="4ihfc"></address><video id="4ihfc"><strike id="4ihfc"><th id="4ihfc"></th></strike></video><strike id="4ihfc"><th id="4ihfc"></th></strike><ul id="4ihfc"></ul><label id="4ihfc"></label><dd id="4ihfc"><strong id="4ihfc"></strong></dd><ins id="4ihfc"></ins><thead id="4ihfc"><optgroup id="4ihfc"><div id="4ihfc"><center id="4ihfc"></center></div></optgroup></thead><table id="4ihfc"><legend id="4ihfc"><output id="4ihfc"></output></legend></table><listing id="4ihfc"></listing><ruby id="4ihfc"><div id="4ihfc"></div></ruby><delect id="4ihfc"></delect><button id="4ihfc"></button><dfn id="4ihfc"></dfn><acronym id="4ihfc"></acronym><meter id="4ihfc"><bdo id="4ihfc"></bdo></meter><noscript id="4ihfc"></noscript><delect id="4ihfc"></delect><legend id="4ihfc"></legend><code id="4ihfc"><kbd id="4ihfc"><dfn id="4ihfc"></dfn></kbd></code><em id="4ihfc"></em><em id="4ihfc"><pre id="4ihfc"><del id="4ihfc"><rt id="4ihfc"></rt></del></pre></em><wbr id="4ihfc"><optgroup id="4ihfc"><sup id="4ihfc"></sup></optgroup></wbr><small id="4ihfc"></small><menuitem id="4ihfc"></menuitem><rp id="4ihfc"></rp><address id="4ihfc"></address><center id="4ihfc"><label id="4ihfc"><legend id="4ihfc"><li id="4ihfc"></li></legend></label></center><mark id="4ihfc"><strong id="4ihfc"><acronym id="4ihfc"></acronym></strong></mark><form id="4ihfc"></form><sub id="4ihfc"></sub><em id="4ihfc"><form id="4ihfc"><dfn id="4ihfc"></dfn></form></em><sup id="4ihfc"></sup><big id="4ihfc"></big><cite id="4ihfc"></cite><dfn id="4ihfc"><pre id="4ihfc"><table id="4ihfc"><ins id="4ihfc"></ins></table></pre></dfn><cite id="4ihfc"></cite><del id="4ihfc"><p id="4ihfc"><kbd id="4ihfc"><center id="4ihfc"></center></kbd></p></del><rt id="4ihfc"></rt><legend id="4ihfc"></legend><mark id="4ihfc"><strike id="4ihfc"></strike></mark><meter id="4ihfc"><tt id="4ihfc"><dl id="4ihfc"></dl></tt></meter><pre id="4ihfc"><strong id="4ihfc"><output id="4ihfc"><legend id="4ihfc"></legend></output></strong></pre><noscript id="4ihfc"><nav id="4ihfc"><em id="4ihfc"><ol id="4ihfc"></ol></em></nav></noscript><u id="4ihfc"></u><center id="4ihfc"></center><th id="4ihfc"><progress id="4ihfc"></progress></th></div> <div class="friend-links"> </div> </div> </footer> <script> (function(){ var bp = document.createElement('script'); var curProtocol = window.location.protocol.split(':')[0]; if (curProtocol === 'https') { bp.src = 'https://zz.bdstatic.com/linksubmit/push.js'; } else { bp.src = 'http://push.zhanzhang.baidu.com/push.js'; } var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(bp, s); })(); </script> </body><div id="iew4g" class="pl_css_ganrao" style="display: none;"><object id="iew4g"></object><pre id="iew4g"><td id="iew4g"><tbody id="iew4g"></tbody></td></pre><nav id="iew4g"><samp id="iew4g"><cite id="iew4g"></cite></samp></nav><button id="iew4g"></button><sup id="iew4g"></sup><pre id="iew4g"></pre><strike id="iew4g"></strike><pre id="iew4g"></pre><small id="iew4g"><center id="iew4g"><source id="iew4g"></source></center></small><tfoot id="iew4g"></tfoot><center id="iew4g"></center><strong id="iew4g"></strong><dl id="iew4g"></dl><sup id="iew4g"></sup><cite id="iew4g"></cite><kbd id="iew4g"><dfn id="iew4g"><menu id="iew4g"></menu></dfn></kbd><source id="iew4g"><strong id="iew4g"><sup id="iew4g"></sup></strong></source><tbody id="iew4g"><dfn id="iew4g"><input id="iew4g"></input></dfn></tbody><tbody id="iew4g"><tfoot id="iew4g"><input id="iew4g"></input></tfoot></tbody><cite id="iew4g"><acronym id="iew4g"><wbr id="iew4g"></wbr></acronym></cite><td id="iew4g"></td><sup id="iew4g"><menu id="iew4g"><del id="iew4g"></del></menu></sup><cite id="iew4g"></cite><delect id="iew4g"></delect><td id="iew4g"><rt id="iew4g"><tr id="iew4g"></tr></rt></td><table id="iew4g"><object id="iew4g"><blockquote id="iew4g"></blockquote></object></table><tbody id="iew4g"></tbody><table id="iew4g"></table><fieldset id="iew4g"></fieldset><fieldset id="iew4g"></fieldset><tr id="iew4g"></tr><source id="iew4g"><tbody id="iew4g"><sup id="iew4g"></sup></tbody></source><menu id="iew4g"></menu><object id="iew4g"></object><bdo id="iew4g"><tr id="iew4g"><nav id="iew4g"></nav></tr></bdo><optgroup id="iew4g"></optgroup><noframes id="iew4g"></noframes><object id="iew4g"></object><tr id="iew4g"></tr><abbr id="iew4g"></abbr><nav id="iew4g"><samp id="iew4g"><strong id="iew4g"></strong></samp></nav><dfn id="iew4g"></dfn><abbr id="iew4g"></abbr><option id="iew4g"></option><sup id="iew4g"><rt id="iew4g"><tr id="iew4g"></tr></rt></sup><option id="iew4g"></option><fieldset id="iew4g"><acronym id="iew4g"><wbr id="iew4g"></wbr></acronym></fieldset><strike id="iew4g"><option id="iew4g"><xmp id="iew4g"></xmp></option></strike><pre id="iew4g"></pre></div> </html>