高速铁路运营成本的作业成本法测算研究

©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(,430063):,,,2010:;;:U293:A:1672-7029(2006)05-0087-06Researchonactivity2basedcostingofoperationcostaccountinhighspeedrailwayFANGQi2gen(Track&StationYardDepartment,TheForthSurvey&DesignInstituteofChinaRailway,Wuhan430063,China)Abstract:Operationcostaccountisacriticalaspectofhighspeedrailwayconstructionanditseconomybenefitevalua2tion.Itisanopenprobleminthehighspeedrailwaybuildingandoperatingtoprovidethebasisforthemostlyfounda2tionoftechnologyandoperationdecision2makingandtosummarize,calculate,evaluatetheoperationcostofhighspeedrailway.Aftertheanalysisoftheoperationcostcharacteristicsandcomposinginhighspeedrailway,themethodsandmeansofactivity2basedcostingofoperationcostaccountwereputforward.Withthemethod,theoperationcostinBeijing2Shanghaihighspeedrailwayin2010wereaccountedandanalyzed.Keywords:highspeedrailway;operationcost;activity2basedcosting,,,,,,11.1,:1),,,35200610JOURNALOFRAILWAYSCIENCEANDENGINEERINGVol13No15Oct.2006:2006-09-08:(70471047):(1962-),,,,©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.),,3),,,4),1.2,6::,::,::1.3,,,5:1),;2),;3),;4),;5)22.12.1.11),,,,2),,,,,,,,,2.1.2,,,,,,,,,,88200610©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.),,2),3),,2.21),2),3),4),,:=/5),6),,=7),,,,=33.1,,,:1),2),3),,,11Fig.1High-speedrailwayactivitydecompositionandsummary3.2,,,,:1);2),,;3),,,985:©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:=;=(1-)/(1-),=3.4,:2Table2Tranportationactivityandcostcalculation09200610©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.),,2)3),,=(1+)4),=(1+)3.5:===(/)420104.1,,2010,4.21),20105496.12)[4],2010,70,7036524=61.32h3)[4],2010300km/h1950km/,0.8,19503650.8=57km,5770=3990km4)300km/h688t,770,85%,100kg,(688+77085%0.001100)3990=30062664.3201020103,20103,,,2%,4.423,,2010432010Table3Beijing2Shanghaihighspeedrailwaytransportationactivitycostcalculationin2010()//5469.164251.1761.328465.6138.063006266140545.550.05399015117037.893006266179327.380.06399094916.423.795496.1145122.64595361.932%11907.241723000607269.170.35195:©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:[1].[R].:,1993.TheMinistryofRailways.Railwaytransportationenterprisecostmanagementaccountingregulation[R].Beijing:TheMinstryofRailways,1993.[2]WongWC,HanBM,FerreiraL,etal.Evaluationofman2agementstrategiesfortheoperationofhigh-speedrailwaysinChina[J].TransportationResearchPartA,2002(36):277-289.[3].[R].:,2002.ChinaAcademyofRailwaySciences.Operationexpenditurequotaresearchofhigh-speedrailway[R].Beijing:ChinaAcademyofRailwaySciences,2002.[4].[R].:,1998.ChinaAcademyofRailwaySciences,etal.Researchonpas2sengertrainplansforBeijing-Shanghaidedicatedpassengertrafficlines[R].Beijing:ChinaAcademyofRailwaySci2ences,1998.[5]RalfBorndorfer,MartinGrotschel,AndreasLobel.Optimiza2tionofTransportationSystems[R].Konrad-Zuse-ZentrumfurInformationstechnikBerlin(ZIB)-Report98-09,1998.[6],,.[J].,2004,39(6):703-711.PENGQi-yuan,YANHai-feng,WEIDe-yong.Re2searchontransportoperationmodeofWuhan-Guangzhoupassengerspecialline[J].JournalofSouthwestJiaotongUni2versity,2004,39(6):703-711.[7],.[J].,2006,27(3):106-110.DENGLian-bo,SHIFeng.Evaluationindexsystemofpas2sengertrainoperationplan[J].ChinaRailwayScience,2006,27(3):106-110.[8],.[J].,2001,19(4):31-34.LIQing-yun,CHENZhi-ya.Researchontrainplanofpassengertrain[J].JournalofChangshaRailwayUniversity,2001,19(4):31-34.29200610