| 铁路单列旅客列车成本效益核算方法 |
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| 引用本文： | 周炜. 铁路单列旅客列车成本效益核算方法[J]. 上海交通大学学报, 2000, 0(Z1) |
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| 作者姓名： | 周炜 |
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| 作者单位： | 上海铁道大学会计学系!上海200331 |
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| 摘 要： | 在市场经济条件下 ,铁路需要不断调整客货列车的安排以适应市场要求 ,以获得更好的效益 .这一点在客运方面体现的更为突出 .这就要求铁路拥有一套可适用于一列旅客列车的成本和效益的核算方法 ,为铁路客运的经营决策提供财务上的依据 .文中提出了实算法、边际利润法、单位成本法 3种核算方法 ,并分析说明了每种方法各自适用的情况
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| 关 键 词： | 铁路运输 旅客列车 边际利润 |
Method of Calculating a Single Train'''' s Costs and Profits |
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| ZHOU Wei Dept. of Accounting,Shanghai Tiedao Univ.,Shanghai ,China. Method of Calculating a Single Train'''' s Costs and Profits[J]. Journal of Shanghai Jiaotong University, 2000, 0(Z1) |
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| Authors: | ZHOU Wei Dept. of Accounting Shanghai Tiedao Univ. Shanghai China |
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| Affiliation: | ZHOU Wei Dept. of Accounting,Shanghai Tiedao Univ.,Shanghai 2 0 0 331,China |
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| Abstract: | On market economy condition,railway departments need adjusting the plan of passenger or freight trains continually in order to adapt market's demands and get more benefits.This is extrusive for passenger transport.Thus,railway departments musthave a suitof methods of calculating a single train's costs and profits,which istaken as the decision foundation on finance. This paper presented three methods to solve the above problem,and also gave the applying conditions for every method. |
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| Keywords: | rail transportation passenger train marginal profi |
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