Research On The Limitation Of Railway Equipment Repair Purchasing Under The Cost-oriented Method

With the development of the market-oriented operation process of the railway transportation industry,the state demands to continuously deepen the development goal of "strong base compliance,quality improvement and efficiency improvement",and promote the transformation of railway development from scale to quality and efficiency,while cost control as an enterprise to improve the economy.The important means of efficiency runs through the entire process and all aspects of production.Since most of the new railway equipment has the characteristics of first-time use,professionalism,and no reference price in the market,the railway transportation enterprise-China Railway Corporation(hereinafter referred to as "Iron General")uses diversified procurement methods,such as open tendering,invitation to tender,Negotiate procurement,single source procurement,inquiry,online bidding,etc.In order to effectively reduce the procurement cost of railway enterprises and implement the refined management of purchase prices,it is necessary to set the maximum purchase price in the corresponding procurement documents.The problem studied in this paper is the research on the limit price of railway equipment repair and purchase under the cost-oriented method.Based on the analysis of the status quo and existing problems of the repair and purchase price limit of railway equipment,based on the characteristics of the cost-plus pricing method and the competition situation of the equipment repair market.As well as the repair characteristics,the cost-addition method under the cost-oriented method is used to construct the equipment repair maximum price model,and the cost controllability of the advanced repair of the train and the bus is selected based on the value chain perspective,and then the cost structure and profitability are analyzed.Analyze,build the procurement ceiling price model for equipment repair,and give the idea of variable determination involved in the model.Most of the existing researches have been carried out on the construction of railway lines and the pricing of passenger fares,ignoring the research on the highest price management of equipment repairs.Therefore,based on this,this paper is based on the cost and profitability analysis of equipment advanced repair,trying to establish the highest price limit model to improve the professional management level of purchasing price,and help to achieve scientific rational procurement.First,the background of the price limit management of the railway industry will be discussed using the theory of purchase price management and the theory of the highest price limit.Secondly,combined with the value chain theory,the cost controllable part of the new car procurement and advanced repair economic activities is analyzed.Thirdly,on the basis of the analysis of the railway procurement cost real data and the supplier cost information,considering the influence degree and the change trend of the influencing factors of the cost structure angle,the cost-oriented pricing method in the product price theory is used to design the highest cost increase.The limit price model predicts the purchase price limit.Research objectives:First,on the basis of the equipment repair value chain analysis,efforts to find the cost-adjustable part of the supplier's quotation,as the basis of the game to control the purchase limit price within a reasonable range;second,it is expected to refine the railway The procurement cost of the enterprise is composed;the third is to propose the procurement maximum price model based on the analysis of cost and profitability.Research value:With the establishment of the highest price limit model for railway procurement,it is possible to realize a systematic and comprehensive analysis and quantification of price influencing factors and reduce procurement costs.Based on the current realistic cost of railway purchase price,the proposed maximum price limit model can not only improve the scientific nature of purchasing price decision,but also further improve the operating performance of railway enterprises and promote the stable and sustainable development of the railway industry.