Analysis of expressway listed company operating costs

被引：0

作者：

Che, Jiali ^{[1
]}

Sun, Huihui ^{[1
]}

Duan, Ran ^{[2
]}

机构：

[1] School of Accounting, Guangdong University of Financial and Economics, Guangzhou, Guangdong,510320, China

[2] Accounting Department, Management School, Jinan University, Guangzhou, Guangdong,510632, China

来源：

Boletin Tecnico/Technical Bulletin | 2017年 / 55卷 / 20期

关键词：

D O I：

暂无

中图分类号：

学科分类号：

摘要：

Based on the analysis of the operating cost data of 11 representative expressway listed companies, this paper draws up the composition, the changing trend and the existing problems of the expressway enterprise operating cost, and puts forward the solutions to these problems. In this paper, it is found that the problems of unclear cost accounting, large cost fluctuation and large repayment pressure are common problems in the expressway enterprises. So we suggest perfecting the accounting system, strengthening budget control, strengthen the cost management consciousness, the transformation and upgrading, and improve profit margins means to strengthen the operation cost management of highway enterprise.

引用

页码：333 / 339

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