Research On Cost Control Of My Country's Postal Enterprises In The New Era

After the implementation of the separation between government and enterprises,posts and telecommunications,separate reform measures such as postal and modern market competition is more and more intense,deepen the degree of competition,competitors continue to increase,postal survival pressure is more.Zhejiang postal enterprises can't avoid this situation.To enhance the core competitiveness of enterprises is an important measure of cost control.At present,there are many problems: postal cost information distortion;incomplete information;cost management in favor of short-term behavior.Postal enterprises because of its own particularity,the method can not apply the general mode of enterprise cost management;it needs to be special and cost management theory combined with the production of postal enterprises.Firstly,this paper simply introduced postal enterprises cost control theory,and carries on the summary and the induction to the domestic and foreign research present conditions;secondly,in this paper,the characteristics of the postal enterprises,cost and the necessity of cost management are described;thirdly,this paper of Zhejiang postal cost management present situation and the existing problems were analyzed and expounded,finally,points out the necessity and feasibility of application of activity based costing in the postal enterprises in Zhejiang were analysis and demonstration,and detailed elaboration on the ABC specific calculation method and the subsequent application of.In addition,also puts forward some measures and suggestions for the post enterprises cost improvement,and prospects for future research.