公路甩挂运输成本测算研究

Cost Calculation of Highway Drop-and-pull Transportation

结合成本构成理论和甩挂运输特点，提出公路甩挂运输成本构成体系，并结合公路甩挂运输企业运营特点，提出各成本项的测算方法。选取典型的公路甩挂运输企业进行成本测算，研究表明公路甩挂运输成本较普通运输下降约10．8％，经济效益明显。

Based on the theory of cost structure and the features of the drop-and-pull transportation, we put forward the cost structure system of highway drop-and-pull transportation. Then, combined with the characteristics of the highway drop-and-pull transportation, we proposed the calculation method of different cost items further. At last, we took the typical enterprise of highway drop-and-pull transportation as an example to calculate the cost. We found that the highway drop-and-pull transportation has obvious advantages on cost than general transportation, which is about 10.8% reduction.