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dui dan che he suan de bu tong ren shi
Author(s): 
Pages: 33-35+18
Year: Issue:  4
Journal: Finance & Accounting for Communications

Keyword:  单车核算不同认识驾驶人员完全成本驾驶员汽车运输企业汽车驾驶人营运收入成本中心营运汽车;
Abstract: “单车核算和单车承包利润经济责任制”是近两年在汽车专业运输企业推行经济责任制中由单车核算到单车核算利润发展到单车承包利润经济责任制。对此,无论在会计理论还是在从事实际工作的会计人员中,都还存在不同的认识,正在对有关问题进行讨论、探索。本期分别刊登吴惠铭、白介中、陈立新、陈盛忠四位同志的文章,以期展开专题讨论。
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