基于机会成本的铁路公益性运输收益损失计算方法

The calculation method of railway nonprofit transport revenue loss based on opportunity cost

建立铁路公益性运输的核算制度能有效解决铁路公益性运输与商业性运输收益核算模糊的问题。引入机会成本的概念,定义铁路公益性运输收益损失为按照商业性运输的成本收益率而计算的理论平均收益与实际收益的差值,提出一种铁路公益性运输的收益损失核算方法。重新划分铁路公益性运输的范围,提出三级结构的铁路公益性运输划分方法,介绍了基于此方法划分的七类公益性运输如何获取成本与收益的相关数据。

Establishing railway nonprofit transport accounting system will effectively solve the problem that railway transport has between nonprofit and commercial. By introducing opportunity cost, railway transport revenue loss is defined as the difference between the theoretical earnings and actual earnings based on cost-benefit ratio of commercial transport, the calculation method is proposed. Then this article re-defines the scope of the railway nonprofit transport, proposes three-levels railway nonprofit transport division method. Finally, how to get the cost and income data by adopting above method is introduced.