成本管理的关键是对变动成本的控制俞广宏如何管理好交通港口企业的成本费用，一直是人们普遍关注的课题。港口企业成本费用要素不外乎工资、工资性支出、固定资产折旧费、修理费。租费、外付劳务费、材燃物料费、动力照明费、劳动保护费、疏浚费、保险费、各种税金及其他... The key to cost management is to control the variable costs Yu Guang-hong How to manage the cost of transport port enterprises has always been the subject of widespread concern. The cost of port enterprises cost nothing more than wages, wage expenditures, depreciation of fixed assets costs, repair costs. Expenses, Expenses, Expenses, Burning Materials, Power Lighting, Labor Protection, Dredging, Insurance, Various Taxes and Others ...