【摘要】 邮政企业实施作业成本管理,能够解决其因直接成本少,间接成本高,各专业间成本分配不科学导致的不能准确地计算出各专业成本,进而导致不能准确计算出各专业损益的问题。实施作业成本管理能消除“不增值作业”,改进“增值作业”,优化“作业链”和“价值链”,增加“顾客价值”,最终达到提高企业的市场竞争能力和盈利能力,增加企业价值的目的。更多还原

【Abstract】 If the management method of cast-based operation is implemented in postal enterprises,it will solve the problem that the right net income(loss) of each specialized field can’t be computed,which is resulted from low direct cost,high indirect cost,unscientific allocation method and so on.On the other hand,if such a method is implemented,the unimproved value will be eliminated,added value improved,operation chain and value chain optimized and client value will be increased,so that the objective that increases the enterprises’ competitiveness and profitability and adds the business value can be reached.更多还原