Economic Analysis Of Railway To Develop Passenger Car Logistics Based On Activity-based Cost

With the sustainable development of China’s economy, people’sconsumption demand of passenger car is growing. Passenger car logisticscompanies ’ competition is increasingly fierce. Adopting reasonable modeof transportation and resource matching can easily make the enterprise toreduce logistics cost, to gain more market share and economic benefits.Railway transportation has comparative advantages of mass, longdistance, safe and reliable, energy conservation and environmentalprotection. And it becomes one of the ways the passenger vehicle logisticsdesired. Based on cost and multimodal transport consideration, Passengercar logistics companies began to choose railway special cargo and railwaycontainer transport. At the same time, it is a good chance for the railwaytransport resources network to play its role through the development oftwo ends transportation service, and realize passenger car "door to door"transportation.From the aspects of logistics cost management, the Activity BasedCosting method is complied with the requirements. This method not onlycan provide more accurate logistics cost information, but also can solve thelogistics services, it can solve the problems which are difficult todistinguish, difficult to analyze from transverse comparison, and difficultto carry on comprehensive analysis. According to the maturity ofactivity-based costing, and it is applicable feasibility in the existinglogistics management. Considering logistics cost and economical, usingthe method to compare and analysis the two ways of railway transport.In the above background, this paper makes comparison analysis and optimal selection between railway special cargo and container transportdevelopment by "door to door" logistics. Provide theory foundation forpassenger car logistics company to transportation mode selection and costsaving. At the same time, give data support to China railway businessdiversification, expanding the passenger car transportation service chain,realizing "door to door" transportation.