| 作业成本法在地铁多线运营中的应用 |
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| 引用本文： | 丁蓉.作业成本法在地铁多线运营中的应用[J].城市轨道交通研究,2007,10(3):9-11. |
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| 作者姓名： | 丁蓉 |
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| 作者单位： | 广州市地下铁道总公司,51000,广州 |
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| 摘 要： | 目前北京、上海、广州等地的地铁多线建设和运营同步进行,地铁运营线网的规模在不断扩大,管理体制也在走向一体化.论述了在多线运营和建设的条件下,应用作业成本法合理地确定多线成本的必要性,它有利于合理划分运营成本和基建成本;有利于顺利地进行建设线路的竣工决算;有利于合理地划分运营各线之间的成本,合理地分摊多条线的建设和运营成本,合理地确定多条线的盈亏,从而确定补亏的比例.
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| 关 键 词： | 作业成本法 多线运营 成本动因 |
| 修稿时间： | 2006-03-14 |
Application of Activity-Based Costing in Metro Operation |
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| Ding Rong.Application of Activity-Based Costing in Metro Operation[J].Urban Mass Transit,2007,10(3):9-11. |
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| Authors: | Ding Rong |
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| Abstract: | Following the multi-line metro operation and the construction development in big cities of China, the indirect cost is becoming higher and higher. The activity-based costing is a way to assign the cost between urban lines reasonably. This paper discusses why ABC is necessary, how to identify the activity of metro operation company and how to determine the cost drivers, finally will allocate the cost correctly. |
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| Keywords: | activity-based costing(ABC) multi-line operation activity-cost driver |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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