Research On Cost Quota Of Railway Transport Sector

With the transformation of the mode of operation of railway transport, railway sector management reform deepening, and strictly control the production process of the transportation cost has become the top priority of China’s railway transport enterprises, the cost of the fixed costs of rail transport as the main control and budget methods, in practice did not fully and effectively applied.Through field research portion of the Railway Administration, the fixed costs of the system analysis and application of the status quo at this stage of railway transport enterprises, and analyzes the cost of the transport sector has not been fixed targets can not be applied because the formulation of an overall quota, which will stop passenger service in the transport sector and passenger train service to focus on the object, and analyze their specific construction projects to research data to support the use of descriptive statistics and data regression methods to determine the cost drivers, estimates the number of relationships between cost drivers and costs to build accurate, science the fixed cost model passenger service stations and passenger trains services. In this paper, the data model to determine a detailed description, and select one or two railway administrations substitution models were tested, the test results appear to develop more than the cost of a fixed amount actually happened, mainly caused by the Railway Administration’s budget gap. So that part of the budget gap exists Railway Bureau, the cost of data distortion, so for this paper proposes to strengthen the information technology costs, improve the evaluation index system, and implementing the concept of full cost control proposals to improve railway transport enterprise cost controlled environment through these initiatives, fixed costs can make practical application, in order to achieve the optimal allocation of resources, so the overall efficiency is maximized.