摘要
通过对铁路货运承运清算分析,结合铁路货运成本,通过测算铁路货物运输货运成本区间、变动成本区间及清算盈余区间,在实施竞争性一口价时,依据铁路货运线路的繁忙程度,得出相应的下浮区间。根据铁路货运绝对增量及相对增量的类型、货运增量比例或者货主要求下浮比例,合理计算另一比例的精确值,帮助铁路企业精准实施货运“竞争性一口价”,取得铁路货物运输竞争优势,实现货主获得实惠、铁路货运增量的双赢。
When the competitive fixed prices are applied in the railway freight transportation,with an analysis of the carrier liquidation model,the cost of railway transportation,this paper calculates the discount range of the competitive fixed prices set depending on how busy the railways are,based on its calculation of the cost range,the variable cost range and liquidation surplus range.This paper detailedly calculates the reasonable discount percentage of the“Competitive Fixed Prices”charged by railway freight carriers according to the types of both the absolute and relative volume increase,volume increase percentage and the discount percentage asked for by shippers,which are expected to achieve win-win transactions between the carriers and shippers through giving full play to the competitive advantages of railway freight transportation.
作者
陈亮
朱学武
唐天祥
莫文莉
CHEN Liang;ZHU Xuewu;TANG Tianxiang;MO Wenli(Accounting Department,China Railway Wuhan Group Co.,Ltd.,Wuhan 430000,Hubei,China;Freight Department,China Railway Wuhan Group Co.,Ltd.,Wuhan 430000,Hubei,China)
出处
《铁道货运》
2020年第1期1-7,58,共8页
Railway Freight Transport
基金
中国国家铁路集团有限公司财会协会课题(2018025)
关键词
铁路货运
承运清算
清算盈余
竞争性一口价
下浮比例
货运增量
Railway Freight Transportation
Carrier Liquidation
Liquidation Surplus
Competitive Fixed Price
Discount Percentage
Freight Volume Increase
