汽车运输是个技术含量较低的行业。业内竞争程度一般较高，价格较平，资金利润率通常不会高于社会平均水平。从深圳的实践看，企业利润水平的高低主要取决于业务的饱满程度和变动成本的控制水平。●对变动成本控制的几点认识在汽车运输企业，运输成本可分为固定成本和变动成本 Car transport is a low-tech industry. The level of competition in the industry is generally high, the price is relatively flat, and the profit margin of funds is usually not higher than the social average. From the practice in Shenzhen, the level of corporate profits depends mainly on the degree of business fullness and control of variable costs. ● Some understanding of variable cost control In the automotive transport enterprises, transport costs can be divided into fixed costs and variable costs