长期以来,邮政企业在成本管理方面存在着许多欠缺与不足。一是受政企不分、传统观念的影响,不讲求效益、大锅饭现象比较普遍;二是传统的成本核算只划分十大专业,而邮政企业产品多达数十种,产品是盈是亏心中没数;三是成本管理信息化手段缺乏,成本核算需耗费大量的人力、物力和财 For a long time, postal enterprises have many deficiencies and deficiencies in cost management. First, regardless of the influence of the government and enterprises, the traditional concept, do not stress efficiency, big pot phenomenon is more common; Second, the traditional cost accounting is divided into ten major professional, and postal business products up to dozens of products are surplus is unfavorable No number; Third, the lack of means of cost management information, cost accounting to spend a lot of manpower, material and financial