基于作业成本法的铁路货运标准成本探讨

A Study on the Approach to Reduce the Railway Freight Standard Cost based on Activity-based Costing

基于作业成本法的铁路货运标准成本可以推动站段主动寻找作业成本差距,积极降低货运作业成本,促进全面管理工作的顺利实施。从铁路货运作业的流程划分、铁路货运作业成本归集和铁路货运作业工作量完成情况3个方面分析铁路货运作业成本法;针对货运作业标准成本、铁路货运作业标准成本制定、降低铁路货运作业标准成本途径,探讨作业成本法下铁路货运作业标准成本。在此基础上,从增加货运作业饱和程度、逐步消除历史因素影响、规范站段财务报表填制等方面,提出降低铁路货运作业标准成本途径,为铁路货运作业标准成本提供支撑。

The railway freight standard cost based on activity-based costing will facilitate railway stations and sections to identify their cost gap and reduce their operation cost,which is expected to promote the overall management’s smooth implementation.This paper analyzes the railway freight activity-based costing from three aspects:the division of operation process,the operation cost collection,and the completion of operation workload.In terms of the ways to set freight operation standard cost and railway freight operation standard cost and reduce railway freight operation standard cost,this paper studies the railway freight operation standard cost based on activity-based costing.Accordingly,this paper puts forward the approach to reduce the railway freight operation standard cost,which is characterized with increasing the saturation degree of freight operation,gradually eliminating the influence of historical factors,standardizing the filling of financial statements by railway stations and sections,and striving to reduce freight operation cost.