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无论是客运还是货运,铁路企业总是会支出一些相关费用,来维持其运行正常。这些费用类型有很多,比如一般生产费用、管理费、基本成本费等,这些费用就是运输成本。铁路企业相关人员要对这些运输成本的每一项进行核算,使结果能成为运价重新制定的参考依据,使铁路开销能少一些,经济效益能高一些。铁路企业运营需要消耗很多费用,但并非所有的费用都属于运输成本,相关人员在进行运输成本经济核算时,首先要在这些费用中,将非运输成本清除出去,然后按照一定的
Whether it is passenger or freight, railway companies will always pay some related costs to maintain their normal operation. There are many types of these costs, such as general production costs, management fees, basic costs, these costs are transportation costs. Relevant personnel of railway enterprises should make accounting for each of these transportation costs, so that the result can become a reference basis for tariff re-formulation so that the railway can be less costly and the economic benefits can be higher. However, not all costs belong to the transportation cost. When carrying out the economic calculation of transportation costs, the relevant personnel must first remove the non-transportation costs out of these costs and then, according to a certain amount of