基于专业分工管理的铁路运输成本核算

The Theoretical Method of Railway Cost Accounting Based on the Specialization of Work

我国铁路一直采用客货网统一的混合运输成本核算模式,实行区域管理(多家铁路局管理)运输成本核算,按月、季、年归集,通过站段、铁路局和铁道部三级进行核算。目前应对此进行改革,实行专业管理、专业核算,即按客运、货运、行包(含邮政)运输、集装箱运输、特种货物运输、运转(调度)、机务、工务、电务等专业分别核算,其他生活供应、房建、林业、科研所、多种经营等非运输生产部门从运输主业分离,进行独立核算。

A mixed method of cost accounting is historically adopted by China＇s railway transportation; the transportation cost accounting is based on the regional management; the related data was monthly, seasonally and yearly collected, and accounted by railway depots, bureaus and the Ministry of Railways. At present, we should carry out reform in this and implement the specialized management and accounting; it means that we should adopt a new method of cost accounting by separating such cost accounting of non transportation departments as the related forest industry, institutions, etc. from the cost accounting of such transportation departments as passenger transportation, freight transportation, luggage transportation, container transportation, etc. And the cost accounting of each transportation department should be carried out separately, too.