对水运成本降低计划执行情况的分析是水运成本管理工作的一项重要内容。在营运业务成本计划中,除规定成本计划降低率外,通常还规定了成本计划降低额,它是通过综合成本计划指数来反映的。其计算公式为: 综合成本计划指数 式中,Z0、Zn分别代表某种营运业务基期的实际单位成本和报 An analysis of the implementation of the plan for water transport cost reduction is an important part of the management of water transport costs. In the operating cost plan, in addition to setting a cost plan reduction rate, a cost plan reduction is usually provided, which is reflected by the comprehensive cost plan index. The calculation formula is: In the comprehensive cost plan index formula, Z0 and Zn represent the actual unit costs and reported