高速铁路运营成本的作业成本法测算研究

运营成本计算是高速铁路建设和经济效益评价的关键问题之一。如何准确地归集、测算和评价高速铁路的运营成本,为高速铁路技术决策与经营决策提供主要依据,是高速铁路建设和运营尚待解决的问题。本文通过对高速铁路条件下运营成本的特点、构成状况的分析,采用作业成本法核算高速铁路的运营成本的原理、方法。应用作业成本法对2010年京沪铁路的运营成本进行了测算和分析。

Research on activity-based costing of operation cost account in high speed railway

Operation cost account is a critical aspect of high speed railway construction and its economy benefit evaluation.It is an open problem in the high speed railway building and operating to provide the basis for the mostly foundation of technology and operation decision-making and to summarize,calculate,evaluate the operation cost of high speed railway.After the analysis of the operation cost characteristics and composing in high speed railway,the methods and means of activity-based costing of operation cost account were put forward.With the method,the operation cost in Beijing-Shanghai high speed railway in 2010 were accounted and analyzed.