长期以来,邮政企业一直采用混业经营和混业核算的管理模式,导致专业成本界面不清,企业内部管理与损益责任不清,制定经营策略的依据不够充分。在市场竞争日趋加剧的情况下,专业部门对专业产品成本及其边际效益关注、研究的力度明显弱于业务增收增量。面对这一状况,辽宁省局在推 For a long time, the postal enterprises have been adopting the management mode of mixed operation and mixed accounting, resulting in unclear professional cost interface, unclear internal management and profit and loss responsibilities and insufficient basis for formulating business strategies. In the increasingly aggravated market competition, the professional sector focused on the cost of professional products and its marginal benefit, the research efforts were significantly weaker than the increase in business revenue. Faced with this situation, Liaoning Provincial Bureau pushed