The Study On Costing And Pricing Of High-speed Railways In Train Classes And Seat Categories

Precise and detailed cost information serves as a visual reflection of resource consumption in enterprise production and operation activities,as well as a fundamental basis and crucial prerequisite for guiding enterprises in formulating production plans and pricing decisions.However,the current cost management mode of high-speed rail transportation enterprises is relatively rough and lacks refined cost accounting methods,which cannot meet the enterprise’s demand for cost information,restricting the enterprise’s rational and efficient allocation of resources.Moreover,it cannot meet the basic requirements of high-speed rail pricing,which has long-term constrained the expansion of enterprise revenue and economic benefits,ultimately unfavorable to the sustainable development of high-speed rail.Against the backdrop of the national advocacy of "high-quality development" of high-speed rail,and under the requirement of steadily advancing the market-oriented reform and pricing mechanism of highspeed rail transportation enterprises,it has practical significance to systematically study the calculation of transportation costs for high-speed rail train classes and passenger train seat categories and their application in pricing,which can help to solute issues such as the lack of transportation cost information for various high-speed rail products,single calculation methods,and the lack of corresponding seat category transportation costs as the basis for pricing.This paper focuses on exploring the methods for calculating transportation costs of highspeed train classes and passenger train seat categories.Using the example of the BeijingShanghai High-Speed Railway,the application process of the calculation method is demonstrated,and the transportation costs of the G and D train classes on this railway,as well as the costs of different seat categories,are calculated.Based on the costs of high-speed train seat categories,the article further investigates their application in high-speed train pricing.It proposes a model for estimating the optimized ticket prices for different seat categories and conducts further research on pricing issues from the perspective of passenger psychology.The specific contents include:(1)Firstly,this paper explores the method of calculating transportation costs for highspeed train classes and passenger train seat categories.Drawing on the basic ideas of the activity-based costing method and the expenditure rate method,this paper proposes the "Category Expenditure Rate Method by Transport Operation Process".It establishes a system of high-speed train operation indicators and modifies the expenditure rate system for train classes and passenger seat categories.This method allows for the collection of corresponding indicators for different types of high-speed train operations and the establishment of modification coefficients for the expenditure rate levels and seat categories.As a result,a calculation model for high-speed train classes and passenger train seat category transportation costs is established.(2)Secondly,using the Beijing-Shanghai high-speed railway as a case study,this paper applies the transportation operation process expenditure rate method and tests its validity.The results show that this method is an effective way to calculate the transportation costs of highspeed train classes and passenger train seat categories.Moreover,based on relevant cost data and statistics obtained through surveys and interviews,the study calculates the transportation costs of G and D class high-speed trains on the Beijing-Shanghai high-speed railway,as well as the costs of various seat categories.(3)Thirdly,this paper investigates the application of high-speed train passenger seat category costs in the pricing field,and on this basis,expands the research on pricing issues from the perspective of passenger psychology.Taking the pricing perspective and based on passenger seat category costs,this paper constructs a "High-Speed Train Passenger Seat Category Optimized Pricing Model" that includes factors such as market demand,competition,and passenger travel characteristics.Focusing on G-class second-class seats on the BeijingShanghai high-speed rail line,this paper estimates the theoretical optimal ticket price.Subsequently,the paper further expands its thinking on pricing issues and,from the perspective of passenger psychology,empirically investigates the factors that affect passengers’ acceptance of fare increases.The study found that passengers’ personal characteristics,consumption habits and preferences,environmental factors,and high-speed train characteristics all affect their acceptance of fare increases.Additionally,this paper proposes a "Passenger Ticket Price Bearing Capacity Measurement Method" from both economic and psychological perspectives,estimating the economic and psychological price-bearing capacity of passengers for G-class second-class seats on the Beijing-Shanghai high-speed rail line.The theoretical contributions of this study primarily encompass:(1)The "Category Expenditure Rate Method by Transport Operation Process" proposed in this paper enriches and improves the calculation method system of high-speed train transportation costs at the product level.It provides a feasible method for high-speed train transportation enterprises to understand and grasp the consumption of resources and cost generation in daily operation,and estimate the cost level of different levels and seat categories in real-time.(2)Through case studies,the calculated costs of high-speed train classes and passenger train seat categories on the Beijing-Shanghai high-speed railway filled the gap in the data of cost information.It provides a valuable cost basis for financial analysis,production and operation improvement,and independent pricing of the Beijing-Shanghai high-speed railway.(3)The theoretical optimal pricing model based on high-speed train passenger seat cost is a beneficial supplement to the current pricing mechanism of high-speed trains.It provides a reference method for high-speed train transportation enterprises to implement differential pricing and floating pricing strategies.(4)The study on the factors affecting passengers’ acceptance of fare increases provides psychological empirical evidence for daily price adjustments.The proposed method for measuring passengers’ affordability provides estimated program for the enterprise to find out travelers’ ticket payment capacities and willingness.