内部成本分摊是电信运营企业内部管理的一个难点,其目的主要是产品成本核算和内部业绩评价。目前这项工作在我国电信运营企业中仍处于起步阶段,但已受到了越来越多的重视。本文依据相关理论,参考了国际电信运营公司的典型做法,论述了国内电信运营公司成本分摊的必要性,并进而从整体上得出网络成本、期间费用的分摊方法和流程以及资本加成比率的计算。最后对成本分摊的一些关键问题进行了探讨和思考。 Internal cost sharing is a difficult problem for the internal management of telecom operators. The main purpose is to evaluate product costing and internal performance. At present, this work is still in its infancy in China’s telecom operators, but it has received more and more attention. Based on the related theory and referring to the typical practice of international telecom operators, this paper discusses the necessity of cost allocation of domestic telecom operators, and then from the overall network cost, the method and process of cost allocation during the period and the rate of capital addition Calculate. Finally, some key problems of cost sharing are discussed and considered.