目前,邮电通信企业实行的经济核算制办法,基本解决了企业之间、企业内部之间利益合理分配问题,但还没有解决专业成本核算问题,因此不易考核各专业产品的盈亏情况,专业部门不能很好地确定正确的经营方针和业务发展规划,也不能为合理制订邮电资费提供科学的依据。因此,进行专业成本核算对于邮电部门的经营管理和邮电建设具有十分重要的意义。本文试就邮政专业产品成本测算谈一点粗浅的认识。邮政专业产品不同于邮政企业产品,后者是邮政生产过程中某一阶段的产品,它只反映企业范围内的生产经营成果:而邮政专业产品是邮政生产全过程的完整产品,反映邮政全网的经营成果。一件专业产品一般要经过两个或两个以上的企业才能完成,各个企业之间成本差异很大,因此,邮政专业产品成本的核 At present, the implementation of the economic accounting system for postal and telecommunications enterprises basically solves the problem of reasonable distribution of benefits among enterprises and enterprises, but it has not yet solved the problem of professional cost accounting. Therefore, it is not easy to assess the profit and loss of various specialized products and the specialized departments can not Well to determine the correct business principles and business development planning, nor can it provide a scientific basis for the rational formulation of postal tariffs. Therefore, conducting professional cost accounting is of great significance to the operation and management of post and telecommunications departments and the construction of posts and telecommunications. This article tries to talk about the cost estimate of postal professional products to talk a little superficial understanding. Postal professional products is different from the postal products, which is a post-production process of a product, which only reflects the production and business results within the enterprise: Post professional products is the entire postal production process of the entire product, reflecting the entire postal network Business results. A professional product generally go through two or more enterprises can be completed, the cost of various companies vary widely, so the cost of postal professional product nuclear