Research On High Speed Railway’s Transportation Cost

In recent years, China’s high-speed railway developed very fast, many lines have been put into operation, the high-speed railway has become one of the important way for passenger to travel. However, while the rapid development of high-speed railway, many lines operating loss phenomenon was pretty serious. A large part of the cause is the huge high-speed rail transportation costs. More and more people have been concerned about what level the high-speed railway’s transportation cost is and which factors affect the change of cost.In this paper, these two issues of high-speed railway’s transport cost have been studied. This paper studies the cost of high-speed rail transport calculation method and analyzes the impact of certain factors on the high-speed rail transportation costs. The main work is as follows.1. This paper summarizes the overview of China’s high-speed railway development in recent years, and explains the significance of researching on influencing factors and the level of high speed railway’s transportation cost. Research on the status of domestic high-speed rail transport costs influencing factors and cost estimates were summarized, presented research methods.2. This paper gives a comprehensive high-speed rail transportation cost concept and characteristics, based on the conventional rail costs constitute a comprehensive analysis of the cost of transportation under the new concept has been reclassified to explain the basic principles of activity-based costing and related concepts, and make the high-speed rail transport costs calculated characteristics and application procedures.3. For high-speed rail transport operations and expenditures of the specific division, the main cost driver selected to build the index system of transport operations and operating expenses of the establishment of the imputation job costing sheet. The calculation method for each transport operation volume indicators and operating costs, and finally for the composition of the overall cost of transportation capital costs and external costs of both calculation methods discussed to improve the content of calculating transport costs.4. According to research data, to be built in the Beijing-Shenyang passenger line as an example to calculate the specific application of the method, the operating costs of the Beijing-Shenyang Passenger Dedicated transport, total operating costs, capital costs, external costs, total costs and integrated transport unit transportation cost estimates were carried out. and analyzed the differences in calculation methods used to calculate the cost of rail transport methods to explore the estimation results of rationality and transportation costs proportion of each component of the case.5. In this paper, the Beijing-Shenyang Passenger Dedicated transport costs affect changes were studied, qualitative and quantitative analysis of the speed of the target fixed asset depreciation costs, fixed equipment maintenance costs, and costs related to the impact of traffic volume, the volume on fixed costs and the impact of changes in costs, the cost of capital financing conditions and the impact of transport organization of the situation, such as the impact of transport costs and transport costs proposed management measures to provide some reference for the high-speed railway construction and operational management decisions.