摘要
推动农村快递物流发展是实现新型城镇化、农村现代化以及城乡发展一体化的重要标志。从管理会计视角,利用本量利模型对西部某偏远农村进行保本分析,结论表明:提高业务量及单价,降低物流成本是提升物流水平的重要方式。提出了农村快递网点的运营与发展建意。
Promoting the development of rural express logistics is an important symbol for the realization of new urbanization,rural modernization and the integration of urban and rural development.This paper used the C-V-P model to conduct a capital preservation analysis of a remote rural area in the west from the perspective of management accounting.The conclusions show that improving business volume and unit price and reducing logistics cost are important ways to improve logistics level.At the same time,it gave constructive opinions on the operation and development of rural express outlets.
作者
于雅清
邱强(指导)
YU Ya-qing(College of Economics and Management,Nanjing210037,China)
出处
《中国林业经济》
2019年第3期66-69,142,共5页
China Forestry Economics
基金
南京林业大学大学生创新训练项目"税收政策对企业创新的作用机制探究"(2018NFUSPIT271)
关键词
农村快递物流
本量利分析模型
城乡发展一体化
rural express logistics
cost-volume-profit model
urban and rural development integration
