运输企业的经济效益,同样要求以尽可能少的物化劳动和活劳动,以换取尽可能多的符合社会需要的运输生产量.而运输生产量的经济效益好坏的关键因素,则取决于运输成本.而恰当地确定成本计算对象,是组织正确计算成本的前提条件.现就这个问题谈一点看法: 一、运输企业成本工作的现状 The economic benefits of transport enterprises also require as little physical and chemical work as possible and live labor in exchange for as much transport production as the needs of society and the key factors that determine the economic benefits of transport production depend on transport costs However, it is a precondition for the organization to correctly calculate the cost that the object of cost calculation should be properly determined, and the current situation on the cost of transportation enterprises is discussed briefly.