Research On The Operation Mode And Cost Calculation Of CRexpress Considering Empty Containers' Treatment

China Railway Express(CRexpress)refers to the fast freight marshalling trains from China to European countries.It is mainly a container train and is a key construction project under the "Belt and Road" initiative.With the in-depth development of the "Belt and Road",the CRexpress has developed rapidly in recent years,and has achieved rapid development in terms of driving routes,number of trains,and types of goods.However,since the beginning of CRexpress,the high total cost of transportation has been the main problem facing the operation of the CRexpress,and it is also the main reason why the CRexpress operators are heavily dependent on government subsidies.This paper's research mainly focuses on the cost of the CRexpress.Starting from the operation of railway container block train and international railway container block train,this paper firmly grasps the basic concepts of railway container block train,considering the particularities of international railway container block train's operation,from the participants of the CRexpress operation and starting with their functions,this paper clarified the issue of freight documents and trade terminology,and then elaborated on the export and transportation operations of CRexpress,discussed the handling methods and processes of containers in destination,and built a complete operation mode of CRexpress.On this basis,the cost-payment relationship between the participants is sorted out,and the CRexpress operating company is established as the cost calculation entity.This paper uses the activity-based costing method to clarify the cost components,confirm the influencing factors of each part of the cost,and construct a total cost accounting model through reasonable assumptions.Combined with the "Yongxinou" operation case,the specific application of the operation mode and cost calculation model is explained.Sensitivity analysis was carried out for the key variables,and the main reasons for the high cost of transportation in CRexpress were analyzed,and cost reduction suggestions were proposed.Researches have shown that the handling of container in destination has greatly affected the total cost of transportation.The return of the empty container at the destination or the cheap sale of the container is an important reason for the loss of the operation of CRexpress.It is also an important variable cost in the current mode of transportation and an important starting point for cost reduction.