摘要
乡镇邮政网点的可持续运营是邮政服务三农、服务农村经济发展的重要保障.结合邮政网络运行特点,运用成本核算方法——作业成本法,建立乡镇邮政网点运营成本模型,并明确了间接成本的分摊依据和方法.实证分析了乡镇邮政网点的成本和收入情况,实证发现,我国乡镇邮政网点业务结构单一,普遍服务业务亏损严重,运营较为困难.最后为促进乡镇邮政网点可持续运营提供一些参考建议.
The sustainable operation of town post offices is an important guarantee for the service for the ＂Three Rural Issues＂ and the development of rural economy.Combined with the characteristics of postal network operation,the paper establishes the operating cost model of towns post network,and clear the basis and method of the indirect costs allocation,using the cost accounting method- activity-based costing.Meanwhile,the cost and income of towns post network are analyzed in the empirical-investigation.The empirical-investigation finds that the structure of the town post offices is single,the universal service business incurs serious losses and it is difficult to operate.Lastly,the paper gives some advice on the sustainable operation of town post offices.
出处
《数学的实践与认识》
北大核心
2016年第9期121-128,共8页
Mathematics in Practice and Theory
基金
2014年度财政课题<乡镇邮政局所可持续运营机制研究>
关键词
乡镇邮政网点
运营成本
成本收入分析
rural post offices
operating cost
cost and income analysis
