An Inquiry Into The Cost Control And Logistics Organization Optimization Of Rail Container Multimodal Transport

With the upgrading of China's industrial structure and the change of market consumption structure,the freight transport demand has been changed.Railway container multimodal transport has the advantages as follows: high efficiency,convenience,safety and reliability,and economic intensity.It has become an vital part of expanding railway freight supply and an important way of railway transformation and upgrading.The core content of modern logistics is to reduce logistics cost and improve logistics efficiency.At present,the development of railway container transportation is slow,only 3% of total rail freight;the total cost of logistics in China reaches 12.1 trillion RMB,accounting for 14.6% of GDP,while only 7.5% in the United States;Logistics storage cost in China is twice that of developed countries,and the cost of management is 3 to 4 times higher.Therefore,studying the control and optimization methods of railway container multimodal transport cost have great significances in relieving the pressure of high cost in China,saving social resources and carrying out supply-side structural reform.Based on the cost control theory,the advanced experiences of cost control in developed economies,the paper reconstructs the cost system of railway container multimodal transport.Then the paper uses the fuzzy evaluation method to measure the cost status of Chinese intermodal transport enterprises.And then,by taking the demonstration project of molten iron transport in Wuhan as an example and considering the different responsibility subjects of the three parts of cost control,the paper does researches for three parts.For the institutional cost and the technical cost,the paper puts forward the concrete control suggestion;for the operating costs,the paper uses the method of time-driven activity based costing to calculate the used and idle production capacity within the enterprise to achieve the goal of cost control.Finally,after the control of the "three-point method" cost system,the paper puts forward the corresponding suggestions on the optimization of logistics organization in our country from the aspects of cost,efficiency and global value chain.The conclusions are as follows:Firstly,the cost of the railway container multimodal transport should consists of three parts: the "institutional cost" is what an enterprise pays in compliance with a public system;the "technical cost" is what that an enterprise pays in the process of establishment,improvement and expansion,when it gets and uses specific technical elements;the "operating cost" is what an enterprise pays in its daily operation.The traditional classification of logistics costs is too parochial.Secondly,the cost evaluation score of Chinese intermodal transport enterprises is 68.87,which belongs to the range of "poor".Cost control is imminent.Thirdly,in the case the paper given,the institutional costs should be controlled by reducing taxes and fees,cutting down charges items,standardizing tax categories and so on;the technology costs need to be controlled by limiting the budgets of logistics infrastructure,reducing the cost of upgrading technology and equipment and so on;the operating costs need to be controlled by managing idle capacity with the help of time-driven activity based costing.According to the above study,cost reduction is an eternal theme,not a phased work.Therefore,it is necessary to optimize the logistics cost organization,such as strengthening the transportation network layout,perfecting the intermodal transport infrastructure and information system,rebuilding the intermodal transport competition and cooperative value chain.