从作业成本法的视角探讨高速公路的车辆盈利能力

通过运用作业成本法对广州北环高速公路的道路维修成本支出进行分析，并借助一等系列数学统计公式计算得出超限超载车辆是典型的非盈利车辆，也是造成道路维修成本发生主要来源的结论，从而指导高速公路要开展有针对性的市场营销工作，以创造更佳的经济效益和社会效益。

Analysis on profit-making capacity of vehicles on expressway as view from operating-cost method

This article analyzes the expenses on maintenance North Guangzhou Ring Expressway with operating- cost method. It concludes that overlimit and overloaded trucks are the typical non - profit vehicles, and also are the main source of resulting in increase of maintenance cost with the help of computation from a serious of mathematic formulas of statistics, thus providing a guide for marketing work of expressway, to create the optimum economic - social benefits.