The Study Of Transport Cost Estimation Method On Dedicated Passenger Lines

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 traditional railway cost describes the main differences.Analysis on the characteristics of passenger transport costs by adopting "ABC" will transport cost decomposition, comparative foreign and domestic railway transport cost of high speed railway statistics analysis and analogy method of calculating the individual transportation activity-based costing. At last, Baolan 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.