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现行制度规定,计算汽车运输成本降低额和降低率的公式分别为: 成本降低额=(上年年度实际单位成本×本期实际周转量)-本期实际总成本成本降低率=成本降低额/上年年度实际单位成本×本期实际周转量×100％以上公式用来计算年度指标是正确的,如果用来计算月度或季度指标,就不太恰当了。因为汽车运输企业受季节性影响较大,一般一、四季度是旺季,二,三季度是淡季。同时,它的成本的高低不仅决定于消耗的多少,而且受载运程度(实载率)高低的影响很大(货车还受拖运率的影响)。一般旺季实载率较高,淡季实载率较低,如果一律都以上年年度平均数为基数,显然是不合理的。当然,引起汽车运输成本降低额和降低率变动,还要受拖运率、车辆构成状况、管理水平等多种因素的影响,然而季节因素和由此决定的实载率高低是不可忽视的。我认为只有以上年同期的实际
The current system stipulates that the formulas for calculating the reduction and reduction rate of automobile transportation costs are as follows: Cost reduction amount = (actual unit cost in the previous year × actual turnover volume in the current period) - actual total cost reduction rate in the current period = cost reduction amount / Actual unit cost of the previous year × actual turnover of the current period × 100% The above formula is correct for calculating the annual indicator. If it is used to calculate monthly or quarterly indicators, it is not appropriate. Because of the seasonal influence of automobile transportation companies, the first and fourth quarters are generally peak seasons, and the second and third quarters are off-season. At the same time, its cost is not only determined by the amount of consumption, but also by the level of shipment (actual loading rate), which has a great impact (trucks are also affected by the towing rate). The average real-season load rate is high, and the actual offload rate in the off-season is relatively low. If all of the above annual averages are used as the base, it is obviously unreasonable. Of course, the reduction of the cost and the rate of change of the automobile transportation costs will also be affected by various factors such as the towage rate, the composition of the vehicles, and the level of management. However, the seasonal factors and the actual load rate determined thereby cannot be ignored. I think only the actual of the same period of the previous year