摘要
本文介绍了“量、本、利分析”的原理,并结合油气田运输工作的特点,提出了如何应用“量、本、利分析”,掌握运输经营的主动权,寻找提高汽车运输经济效益的途经和控制运输成本、实现目标成本管理等方面的具体作法。
This paper introduces the principle of 'quantity, cost and profit analysis' and combining the trans-portation characteristics of oil and gas field', presents the concrete practice about how to apply the 'quantity, cost and profit analysis', hold the initiative right, find out a way to raise the economic ben-efits of automobile transportation and to control the cost of transportation, and to carry out the man-agement of object cost etc..
出处
《天然气工业》
EI
CAS
CSCD
北大核心
1990年第6期87-90,共4页
Natural Gas Industry
关键词
汽车
运输
经营管理
盈亏分析
fixed cost,variable cost,profit,marginal contribution,profit and loss criticalpoint.