基于作业成本法的高铁客货运成本换算研究——以PQ高铁客运线路为例

Study on the Cost Conversion Between the Passenger and Freight of the High-speed Rail Based on the Activity-based Costing——A case study of PQ high speed railway line

高铁货运列车作为未来高铁发展的方向,一直备受人们的关注。文中采用作业成本法对PQ高铁线路客运成本进行了分类及核算,并以此为基础,尝试将高铁客运作业成本换算为高铁货运作业成本,以便为未来高铁货运定价、收益估算等提供有益的借鉴。

As the development direction of the high-speed rail in the future,the high-speed freight rail has attracted much attention. The cost of Wuhan Guangzhou high-speed railway were classified and accounted through the way of Activity-based Costing in the paper,and then,the high-speed passenger operation cost has been changed into the goods operation cost,so as to provide a useful reference for the pricing and revenue estimates of the high-speed freight rail.