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指出机种单位可变成本是一个衡量港机投入产出的重要指标,它可以弥补传统衡量港机管理水平的不足,能体现出技术加经济的管理思想。本文对如何合理地确定这一指标进行了探讨,重点论述了影响机种单位可变成本的三大主要因素,并提出用“三分定系数法”去消除或减少三大主要因素对机种单位可变成本的影响。
It is pointed out that the variable cost per aircraft unit is an important index to measure the input-output of port machinery. It can make up for the shortcomings of the traditional measurement of the management level of port machinery and embody the management thinking of technology and economy. This paper discusses how to determine this index reasonably, and focuses on the three major factors that affect the variable cost per aircraft unit. It also proposes that the “three-point fixed-coefficient method” be used to eliminate or reduce the impact of three major factors on the machine Impact of variable costs on units.