摘要
介绍了中国铁路成本计算系统研制开发的背景、系统的目标、主要内容、总体结构、计算流程、系统的基础理论——成本作业法,以及铁路运营作业及其支出分析的划分和基础数据的来源与处理。阐述了系统主要特点与创新和未来应用的前景。
The paper introduces the backgroud of the development of costing system, system objectives, main contents, overall structure, calculating process, basic philosophy - cost-operation method, as well as railway operation work and its expenditure classification, resource and process of basic data, of Chinese railways. It also covers major characteristics, innovation and future application prospect of the system.
出处
《中国铁路》
北大核心
2001年第10期7-11,共5页
China Railway
