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论文编号：	9184
作者编号：	2220150456
上传时间：	2017/6/8 17:53:23
中文题目：	T铁路公司客运盈亏分析方法研究
英文题目：	Research on profit and loss analysis method of T railway company passenger transportation
指导老师：	周晓苏
中文关键字：	铁路客运;盈亏分析;费用分摊
英文关键字：	Railway transport of passenger;Analysis profit and loss;Cost allocation
中文摘要：	铁路运输行业承担着我国基础设施的重要角色，铁路运输成本管理也是关系我国企业持续发展的重要领域。随着国家对铁路行业的深化改革，各铁路企业，尤其是合资铁路公司的旅客列车运营模式越来越接近市场化，所以客运成本管理占据非常重要的地位。目前我国铁路运输企业的经营管理思维还比较禁锢，经营管理方式属于传统的粗放型，遵循着以运输生产指标为宗旨以及“以客补货”的原则，而对于是否适合开行客车以及开行的客车的经济效益如何，则没有系统科学的进行分析。虽然有一部分铁路运输企业的相关部门致力于核算研究旅客列车开行所发生的成本以及所带来的收益，但是关联体制是铁路运输企业独有的特性，客车出发至终到，核心的调度指挥系统进行调度指挥，车务部门做好车站及车上乘务工作，工务部门做好线路检查维修工作，车辆部门做好车体检修工作，机务部门做好机车牵引及检修工作，电务部门做好通信信号工作等，各部门发生不同的成本费用，难以准确区分核定。所以确须致力解决和探索科学的分析方法。本文通过对T铁路公司客运经营管理模式进行研究，发现其在开行旅客列车前，虽然都经过一定得经济效益测算，但是所做的测算也存在各种问题，比如测算方案比较粗略、测算依据不科学，或测算方案倾向用于银行贷款等特定目的，而且在旅客列车开行后只核算公司整体客运收入，对单趟列车（如呼和浩特东至上海、包头至锡林浩特）的盈亏不进行分析考核。这样的核算体制使得T铁路公司未能遵循市场经济的规律，对于分车次核算的主观能动性不强，未能发挥财务核算数据服务经营管理的作用，显然与铁路总公司提出的扭转经营方式相背离，不能正确树立自身在市场竞争中的地位，所以寻找新的分析思路迫在眉睫。本文选取2016 年T铁路公司相关数据，通过构建的客运盈亏分析方法，分析了各车次的盈亏情况。实施客车盈亏分析促进了T铁路公司客运管理水平的提升，有利于客运资源的高效利用，提高T铁路公司整体经济效益，甚至贡献更大的社会效益。
英文摘要：	The railway transportation industry plays an very important role in theinfrastructure of our country. The management of railway transportation cost is also an significant area for the sustainable development of our Chinese enterprises.With the deepening reform of the railway industry, the enterprises, especially the Joint-venture railway company's passenger train operation mode is getting closer to the market,so passenger transportation cost management occupies the major position.Under the constraint of the inertial thinking mix extensive and other traditional management methods,the railway enterprises are closely pegged to the higher authorities issued transport production targets to follow the principle "Use passenger transportation to make up for freight" .It is to lose or earn, what about the economic benefits, there is no systematic scientific analysis.At the same time, the railway transport has the characteristics of linking, passenger trains from the departure to the destination,traffic maintenance, public works, electricity, vehicles, dispatch command and many other transport units have to pay labor and costs, but the income and cost can not be accurately determined.Although the relevant departments have conducted accounting calculations for the initiate of the passenger train, but the data is not accurate, the base is not clear, the source is not uniform, more importantly, we did not find an effective method, resulting in quantitative analysis of the larger deviation.As for the results of the profit and loss,analysis and the objectivereality of the situation is basically inconsistent, so it is necessary to solve and explore the scientific analysis methods. This paper studies the passenger transport management mode of T railway company, and finds that despite the calculations，there are still some problems before the passenger train started, such as the calculation program is relatively rough, the based data is not scientific enough, and the measurement plan tends to use for bank loans and other specific purposes and only to calculate the company's overall income, the trail of a single trip (Such as Hohhot East Station to Shanghai Station,Baotoustation to Xilinhot station)does not conduct analysis and assessment.This objective is not required, the subjective is not intended of the situation, resulting the T railway company accounts unscientific, and can not meet the analysis of a single passenger train’s assessment.Obviously, this is a serious departure from the law of the market economy,greatly not match the speed up changing of railway transport enterprises and the establishment of the status of the main requirements of the market.So we must be committed to solving and exploring innovative analytical ideas. This paper chooses the relevant data of T Railway Company in 2016, analyzes the profit and loss situation and builds the profit and loss analysis method, also improves the benefits and increases the profitability of the passenger transportation,Which has great practical significance and provide reference to the operation and development of railway transportation enterprises.The implementation of passenger train profit and loss analysis will promote the T railway company passenger transport management level,Which is conducive to the efficient use of passenger resources and improve the overall economic benefits of T Railway Company,even make a greater contribution to the social benefits.
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