进入21世纪以来,我国通信企业的改革步伐加快,为达到合理控制成本,实行成本定额管理是十分必要的。由于通信企业的运营特点是提供通信服务,那么支持服务的成本结构就不是单纯的材料费、人工费等,而是包括了通信网络维护等不能直接分摊到业务种类中的服务成本,因此,服务被量化十 Since the 21st century, the pace of reform of China’s telecommunications enterprises has accelerated. In order to achieve a reasonable cost control, it is necessary to implement cost-quota management. Since the operation of communication enterprises is to provide communication services, the cost structure of support services is not simply a material fee, a labor cost, etc., but includes service costs that can not be directly allocated to service types, such as communication network maintenance. Therefore, service Is quantified ten