Research On Budget Management Of Railway Container Maintenance Based On Operation Benefit Evaluation

Railway container transportation has many advantages such as large capacity,strong capability,low cost,safety and convenience,and has played an important role in the long-distance transportation of bulk materials.In recent years,the "One Belt and One Road"initiative actively promoted by China and the promulgation of the "13th Five-Year"multimodal transport development plan have created a good development space for railway container transportation.As railway container holdings and transmissions increase year by year,maintenance tasks are also increasing,and maintenance costs are rising.From the perspective of container maintenance,China Railway Container Transport Co.,Ltd.,as the asset owner of the railway container,is the decision maker for the maintenance budget allocation plan,and its next 18 branches are responsible for specific maintenance management and funding.The maintenance cost budget is the material basis for the smooth operation of container maintenance operations,and it is also an ex ante control method that can coordinate and control the distribution of maintenance resources for maximum effectiveness.Therefore,reasonable maintenance budget allocation management is an important means for container companies to further improve the utilization of maintenance resources,mobilize the enthusiasm of each branch,and achieve refined management.However,at present,the budget management of container maintenance costs mainly follows the traditional method,mainly based on manual experience,lacks effective decision support means,which easily causes the maintenance budget to not match the actual demand,and the budget allocation is not reasonable enough,thus affecting the development of maintenance work or causing resources.At the same time,the original distribution method is not linked to the operational efficiency of each branch,and it is easy to cause"no difference in the amount of work"and affect the enthusiasm of each branch.Therefore,based on the actual business needs,this paper deeply studies a railway container maintenance budget management method based on the operational benefit evaluation of each branch,which provides a basis for enterprises to make scientific decisions in the maintenance management process.Firstly,the operation characteristics of railway containers in China are analyzed,and the main factors affecting the operation benefits of container branch companies are analyzed.On this basis,the evaluation index of operation benefits is put forward,and the evaluation model of operation benefits based on PCA-DEA method is given;Secondly,based on PCA-DEA method,the operational benefits of 18 branches are analyzed and evaluated respectively,and a combination algorithm of evaluation results is proposed,which combines the level of operational benefits with the fluctuation of ranking over the years,and finally obtains the comprehensive evaluation results of the operational benefits of each branch;Then,an improved grey-ARIMA prediction model is constructed,and the maintenance cost in 2019 is predicted based on the actual data from 2009 to 2018;Finally,the basic principles and allocation steps of container maintenance cost allocation are put forward.Based on the analysis of actual maintenance costs in recent five years,the allocation weights of each branch are formulated based on the evaluation results of operational efficiency,and the allocation scheme of the maintenance cost budget in 2019 is given.The research of this paper is closely related to the actual business needs of enterprises,and some research ideas and conclusions have been adopted by enterprises.The research of this paper has certain theoretical and practical significance.