关于铁路制定采购最高限价方法的探讨

Discussion on Establishing the Methods of Maximum Purchase Limit Price for Railways

合理确定采购最高限价是铁路企业确保采购产品质量、压缩成本支出的重要方式,也是提升铁路运输生产经营整体效益的重要举措。针对铁路设备所具有的专业性强、技术含量高、相对来源单一、产品价格构成复杂等特点,在分析生产企业制定产品定价方法的基础上,综合考虑成本构成、历史价格、采购规模、技术特性、市场比价关系等因素,提出成本加成法、价格调整法、历史数据参照法、价格写实法等合理的采购最高限价制定方法,并通过案例加以说明,对铁路企业制定采购最高限价提供借鉴。

Reasonable determination of maximum limit purchase price is an important way to determine the quality of purchasing products and shorten the cost, and it is also an important measure of increasing overall benefits of railway transport production and operation. Targeting the characteristics of railway equipment, such as strong specialty, large technology content, single resource and complex price composition of products, on the basis of analyzing the methods of establishing product pricing by production enterprise, through comprehensively considering the factors including cost composition, historical price, purchase scale, technical characteristics and market price relations, this paper puts forward reasonable methods of establishing maximum limit purchase price, such as cost-plus method, price adjustment method, historical data referring method and realistic pricing method, and then makes explanations with examples, so as to provide references for establishing maximum limit purchase price for railways.