目前汽运企业在单车成本核算上不同程度的存在着吃大锅饭的现象,主要表现在:工资、管理费等成本项目在单车核算上仍采取平均分摊的方法,某些成本项目摊提是否合理也不明确,吃大修、折旧费用现象比较严重等。那么,如何加强汽运企业单车成本核算控制?笔者想根据自己的工作体会,谈 At present, the automobile transportation enterprises have different degrees of eating big pots on the bicycle cost accounting, mainly in the following aspects: the cost items such as salary and management fees are evenly distributed on the bicycle, and the reasonableness of some cost items amortization Not clear, eat overhaul, depreciation expense is more serious and so on. So, how to strengthen the motor vehicle business cost accounting control? I want to work according to their own experience, talk