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The Research On PDL Transportation Cost Calculation

Posted on:2008-08-20Degree:MasterType:Thesis
Country:ChinaCandidate:S S ZhangFull Text:PDF
GTID:2189360212492586Subject:Accounting
Abstract/Summary:PDF Full Text Request
The passenger dedicated lines is a new kind of transportation tool. It has character of fast speed, high quality of service, great power to transport, being little of environmental impact and so on. It is the railway of our country's inevitable choice to realize great-leap-forward development of the railway after the technological capability and market demand develop into a higher pitch. The railway of our country has entered the climax of network construction of PDL. Calculating the transportation cost of PDL in a reasonable way will have an extremely important influence on the investment decision and construction operating selecting.The transportation cost of PDL is a comprehensive economic indicator. Its level depends on the influence of the factors in many aspects. What's more, these factors are connected one another and permeate to each other. Through analyzing the characteristic of the cost with PDL, adopting ABC method to decompose the transportation cost, comparing the statistical data of railway transportation at home and abroad, using the method of analyzing analogy to calculate transportation cost in various individual events. As the important part of Qingtai passenger ways, Shitai PDL is our country railway "four vertical and four horizontals" fast passenger traffic skeleton of network. The construction of Shitai PDL can improve the freight transportation ability and quality. On the same time, it can also attract more passenger flows by its fast, comfortable and safe advantages. At last, Shitai PDL as the case of the text, calculating the transport homework of total cost and unit cost, so this thesis has realistic meaning and use value.
Keywords/Search Tags:Passenger dedicated lines, transportation cost, Activity-based Costing method, Shitai Passenger dedicated lines
PDF Full Text Request
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