客运专线论文：运专线运输成本的测算方法研究.doc

客运专线论文：客运专线运输成本的测算方法研究 【中文摘要】铁路客运专线是我国铁路在技术实力和市场需求发展到一定程度后,实现铁路跨越式发展的必然选择。铁路客运专线具有速度快、运能大、服务质量高、对环境影响小等特点,是一种新型的客运交通工具。目前,我国铁路进入了客运专线网建设的高潮,对客运专线的运输成本进行合理分析计算极其必要,因为这对于客运专线项投资决策和建设运营都会产生非常重要的影响。客运专线的运输成本是一个综合性的经济指标,它的水平高低取决于多方面因素的影响,而且这些因素又是相互联系,相互影响的。铁路客运成本计算常用方法主要有实算法、支出率法和作业成本法,本文对这几种方法进行了分析,并比较了各种方法的优劣。并通过分析客运专线运输成本的特点,结合作业成本法的基本思想和理论基础,详细介绍把作业成本法应用于铁路客运专线运输成本的计算上,并对作业成本法与铁路传统成本法的主要区别做了说明：通过对客运专线运输成本的特点分析,采用“作业成本法”将运输成本分解,对比国外高速铁路和国内既有铁路运输成本统计资料,运用分析类比的方法计算各种单项运输作业成本。最后以宝兰客专为例,应用作业成本法测算宝兰客专运输总成本和单位运输成本,其分析计算过程对我国正处于建设发展阶段的铁路客运专线运输成本的测算具有现实意义和使用价值。 【英文摘要】Summary of railway passenger dedicated line is a railway in the technology and market demand in China develops to a certain extent, inevitable choice of railway leap-forward development. Railway passenger dedicated lines with high speed, large capacity, high service quality, small impact on the environment, and so on, is a new type of passenger transport. At present, China’s railway into the climax of the network construction of passenger dedicated lines, make the reasonable analysis and calculation on passenger transport is necessary, because the construction operations for passenger-dedicated line project investment decision and will have very important implications.Passenger transport costs is a comprehensive economic indicators, it depends on the level of influence of various factors, and these factors are interrelated and mutual penetration. Cost calculation method of railway passenger transport commonly used mainly the real algorithm, expenditure rate method and activity-based costing method, this article on these types of methods for the analysis and comparative advantages and disadvantages of various methods. Analysis of characteristics of passenger transport costs, combined with the basic ideological and theoretical foundation of activity-based costing, detailing the activity-based costing method on the application and calculation of railway passenger transport costs, and activity-based costing and tra