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本文在研究汽运经营信息特性的基础上,运用管理会计原理、方法、设计了能反映汽运产量、效率、成本和利润之间直接对应关系的经营预测分析模型,并结合实例进行应用介绍。 一、汽运经营信息特性与预测分析模型 汽运生产中,其产品是以吨公里计量的客货周转量。汽运经营信息的特性
On the basis of studying the characteristics of the information of the auto transportation business, this paper designs a management forecasting analysis model that can reflect the direct correspondence between the production, efficiency, cost and profit of the auto transportation by means of the principles and methods of management accounting, and introduces the application with examples. First, the characteristics of automotive operations information and forecasting model Automotive production, its products are measured tonne kilometers of passenger and freight turnover. The characteristics of steamship business information