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广东省农村客运的企业成本效益实证分析
引用本文:彭华华,敖淑清.广东省农村客运的企业成本效益实证分析[J].广东交通职业技术学院学报,2008,7(4):61-65.
作者姓名:彭华华  敖淑清
作者单位:广东交通职业技术学院,广东广州,510650
摘    要:文中在解析农村客运企业成本分类与构成的基础上,运用成本效益分析方法,对农村客运企业的营运成本、效益和盈亏平衡点进行分析,并在调查基础上,以广东省农村客运的企业成本与效益为实证案例,提出促进农村客运发展的对策与建议。

关 键 词:客运企业  成本构成  企业效益  盈亏平衡点

The Cost-Benefit Practice Analysis of Rural Passenger Transports of Enterprises in Guangdong Province
PENG Hua-hua,AO Shu-qing.The Cost-Benefit Practice Analysis of Rural Passenger Transports of Enterprises in Guangdong Province[J].Journal of Guangdong Communication Polytechnic,2008,7(4):61-65.
Authors:PENG Hua-hua  AO Shu-qing
Institution:PENG Hua-hua,AO Shu-qing (Guangdong Communications Polytechnic,Guangzhou 510650,China)
Abstract:This paper is the basic of the rural passenger transport enterprises costs classifies and structures,to make use of costs and benefits analysis method,it analyzes the rural passenger transport enterprises costs,benefits,balance point of the profit and loss,and the basic of the investigation,for the practice analysis of Guangdong province rural passenger transport enterprises and that supplies the way to deal with a situation to promote development the rural passenger transport.
Keywords:passenger transports enterprises  costs structures  benefits of the enterprises  balance point of the profit and loss  
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