【摘要】 对北京及其他地区多家公路长途客运站调研发现,已经开展基于公路长途客运小件货物快运业务的车站均没有对此项业务核算其相关成本,造成在制定运价时缺乏成本依据,为了解决这一关键问题,分析了与小件货物快运业务相关的成本项,认为公路长途客运站与小件货物快运相关的固定资产折旧费,即固定成本项是合理制定小件货物快运运价的关键,根据客运站与小件货物快运相关固定资产的使用特性,将固定资产折旧分为两类,对每一类固定资产折旧进行分析,并用实际算例对固定资产折旧,即固定成本进行了核算。更多还原

【Abstract】 In this paper, through a field survey of several long-distance passenger transport stations in Beijing and surrounding areas,we found that none of the stations that operated the small-parcel expedited delivery business had established the cost accounting system of this business which caused the lack of basis in the pricing of the delivery service. To solve this problem, we analyzed the cost items relevant in the small-parcel expedited delivery business, argued that fixed cost was the key to reasonable pricing; then in light of the characteristics of the fixed assets of the passenger transport stations involved in small-parcel expedited delivery, we divided the fixed assets depreciation into two classes and analyzed each of them; at the end, we applied the process in an empirical numerical case.更多还原