龙煤鹤岗分公司铁路运输部电力机车租价测算

Hegang Mining Railway Station Set with Investigation,Through Capacity

按照会计学统计原理结合鹤岗矿区铁路运输实际情况,按照确保国有资产保值增值,企业运营得以正常健康进行的计算原则,结合固定成本、变动成本、税金、利润分别计算后,合计租价的方法。电力机车、蒸汽机车和货车分别列项计算。即:租用车价格=成本+税金+利润。经过测算铁路运输部电力机车租价为120 450元/a。租用车价格的计算,对煤炭工业铁路经营管理作初步的探讨,为煤炭工业铁路经营管理提供参考坐标。

According to statistical theory of Accounts Hegang mining railway transportation with the actual situation, in accordance with the state - owned assets should be preserved to ensure that the value of business operations for normal health of the principle of calculation, combined with fixed costs, variable costs, taxes, profits are calculated, the total rent amount of the method. Electric locomotive, steam loemotive, and trucks were out of the calculation. Namely： rental car price - cost ＋ taxes ＋ profits. After measuring the railway eleetric locomotive their prices for the Separtment of Transportation 120 450 thousand yuan/year. The calculation of rental car prices on the coal industry, the railway management to make a preliminary discussion of the coal in- ／／dustry to provide reference coordinates of the railway management.