|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2007年11 期
| 标题 |
| 铁路短期变动成本的特征及计算方法探讨(29 卷) |
| 英文标题 |
| Discussion on the Characteristics and Computational Method of Railway Short-Term Variable Cost |
| 摘要 |
| 根据铁路短期变动成本的变化频繁性、非连续性、与运量关系复杂性和不可归依性4个特征，提出铁路短期变动成本的计算方法和步骤。首先将企业总成本划分为固定成本和变动成本，然后分别计算直接变动成本的支出率、间接变动成本的附加率、联合产品的总变动成本和个别产品的变动成 |
| 作者 |
| 新闻作者:董艳华，王 颖，马树峰 |
| 关键字 |
