摘要
提高高速公路运营财务效益必须有效控制成本,成本管理及控制是实现效益目标的主要决定因素。以高速公路运营成本的体制因素、经营因素与技术因素分析为基础,从高速公路运营者的成本管理模式出发,运用现代成本管理理论与方法,提出高速公路运营成本控制的新途径。
Along with the expressway fast development, how to enhance its economic efficiency appear important day by day. It has to control cost so as to raises the finance benefit. The cost control is the main determining factor of its benefit goal. new operation cost control pattern that under time background. This article take the highway operation cost＇s system factor, the management factor and the technology factor analysis as a foundation, then discusses the utilization modern cost management theory and the method, propose the highway operation managed cost control new way.
出处
《交通科技与经济》
2008年第5期125-126,共2页
Technology & Economy in Areas of Communications
