Railway Operating Expenses Theory And Method Of Calculation

China's railway technology standard has greatly raised, technology and equipment has developed fast, investment and financing system produce profound changes, productivity layout constantly has adjusted and optimized. New techniques and equipment of railway plays an important role in calculating the cost of railway decision in the railway design, but the current railway operation cost calculation method has many disadvantages such as it can't effectively support the result.This paper summarizes the cost and the operation cost calculation aspects of theory and practice experience of the domestic and foreign railway, further reveals the existing problems and reasons of our country railway operating costs and calculation of nowadays. Based on analyzing and summarizing current operating costs and calculation methods and theoretical foundation, a deep research is made on the railway network cost characteristic, operation cost main index and its influence relations, lines in the operation of economic indicators and technical index between transformation relation, etc.The country railway operation cost calculation principle, process and model, and developed on the basis of China railway operating costs and calculation software system is raised, And on this basis above, China railway operating costs and calculation software system is developed. The main research contents are as follows:1. Using the methods and ideas of system science, it analyzes the main composition index of operation expense. Combining domestic and foreign research status of railway operating expenses, it gives the definition, so establishes a railway operational expenses main index and operating costs and computational models that total expenditures affect rate relevant. It firstly gets the indicators such as the static load of freight cars, motorcycles average traction total weight, tube loading and unloading rate, transportation capacity, trucks and buses traveling speed, and all the indicators affect the values of the operation expense.2. After analyzing the various transportation enterprise cost, operation workload data, line engineering data and nearly12million cost calculation network the interval of data of China railway system for nearly5-8years, this paper puts forward a new railway operation cost calculation method-"department operation method". Considering the actual needs of each department in railway system and the convenience and effectiveness of data collecting, this calculation method overcomes the activity-based costing method in use to cost collection and cost drivers choose "can do", the calculation results vulnerable to cost in the final distribution arbitrariness influence malpractice; And when using department expenditure approach, each department net expenditure statistical is difficult, may appear false data phenomenon. Further perfected the existing operating costs's calculation method theory3. Based on Rough set theory domain object relative to the theory of the important attribute set of different degrees for similar sort of method, this method is applied to the existing technology index, engineering index and economic indicators composed of dimension space p, it realizes dynamic adjustment of technical indicators of economic indicators in calculating the operating expenses, and establishes technical index total operating expenses cost calculation model. According to the large field data collected and the calculation model established, it calculates the operating costs of specific spending projects of Network existing lines. Compared with the current calculation method, it further verifies the effectiveness of the new calculation method.4. Based on the new algorithm and theory, this paper establishes various cost model, and develops a calculation software which has economic evaluation software interface named "Chinese railways operating costs and calculation system (V0.99)". Firstly, it can provide users with network between any two points on different engineering technology conditions and different operation technical condition both or new line10years each department personnel salary, maintenance depreciation, material consumption, energy consumption and so on many kinds of detail information. Secondly, it also can provide network between any two points on the transport of goods under vehicle kilometers, train kilometers, ton-km products and homework average cost, variable costs. In addition, the system of railway transportation market oriented management goal, based on the departments for theoretical method expenditure, it makes a full analysis about the production process of railway transportation main links, assignments and spending corresponding relation. And it firstly realizes the operating costs and algorithm and the traction calculation, project economic evaluation, lines of software such as integrated construction and location, gives theory and technology support of railway route scheme. Besides it offers the methods and information of railway passenger transportation single product or service breakeven analysis, pricing, the investment decision, labor liquidation.