论文标题:石长铁路运输成本与经济效益分析及对策研究
Construction and Monitoring Technique Research on Shenzhen Rainbow Bridge
论文作者 吴文娴
论文导师 陈收,论文学位 硕士,论文专业 工商管理
论文单位 湖南大学,点击次数 116,论文页数 57页File Size3016k
2002-10-30论文网 http://www.lw23.com/lunwen_460259562/ 铁路;运输成本;经济效益
railroad;cost of conveyance;Economic performance
铁路运输成本是铁路企业在完成旅客和货物运送过程中所发生的各种耗费。铁路运输成本是考核铁路企业经济效益、进行盈亏分析、经营决策和投资决策的重要依据；铁路运输成本还是制定和调整铁路运输价格以及企业间劳动清算价格的重要依据。因此，铁路运输成本是反映铁路运输企业经济效益的一个综合质量指标。随着社会主义市场经济的不断发展与完善，运输市场已经成为市场经济下的一个开放市场，铁路与公路和水路的竞争不断加剧。由于一些客观与主观的原因，铁路在运输市场中占有的份额逐年下降，从1994年到1999年，整个铁路出现全行业亏损。合资铁路虽然在体制上进行了一定的创新，采用了轻型的结构，实行了社会职能社会化，但是全国已运营的20家合资铁路只有2家是赢利的。石长铁路作为铁道部和湖南省共同出资建设的一条合资铁路，从1998年10月1同建成通车至今，就一直处于亏损之中。本文从分析石长铁路近四年来的经济运营指标出发，以运输成本为核心，以所有经济运行数据为线索，以经营结构为骨架，对经营经济指标进行详细的整理、归类与分析，找出了石长铁路的主要运输成本支出项目主要是财务管理费用、人员工资、机务费用等。从运输成本的分析中得知，石长铁路资本金比例过低、负债过高、资本结构不合理、银行贷款利息重、财务管理费用严重偏高是运输成本高的直接原因。通过分析运输收入，本文指出运量不足而造成的运输收入过低，也是造成石长铁路运输成本偏高的另一个原因。本文对石长铁路成本管理与成本控制及经营管理做了深入的研究，找出了影响石长铁路成本的主要因素及其成因，提出了一些降低石长铁路运输成本、提高其经济效益的方案与措施。其核心内容是优化资本结构，强化成本管理，降低成本支出，减员创收增效。
Railroad conveyance cost is the sum of every kind of consume that takes place when a railroad enterprise completes travelers and goods transport in the delivered process. Railroad conveyance cost is the importance basis to investigate the economic performance, to proceed on profit and loss analysis, and to decide management decisions of railroad enterprise. Railroad conveyance cost is still the important basis to formulate and adjust railroad conveyance price, to account labor clearing prices among enterprises. Therefore, railroad conveyance cost is a synthesize quantity target of economic performance of railroad enterprise.Along with continuous development and perfection of socialist market economy, the transport market has already become the open market under the market economy. The competitions among railroad, highway and water road continuously turn more intensive. Because of some objective and subjective reasons, the railroad"s occupying portion in the conveyance market is descending year by year, from the 1994 to 1999, whole railroad deficient. Although, joint venture railroad go forward certainly creative, adopting the light construction, practicing the social working, merely two of twenty working joint venture railroads win the benefit. The ShiChang railroad is a joint venture railroad that was invested by the Railroad Department and Hunan Province together, from set up to traffic on October 1 1998, always be placed in deficit. By analysing transport and management of the economic target of ShiChang railroad near four years, using conveyance cost as core, using all the economy circulating data as clues, using managerial construction as framework, this article has arranged, categorized and analysed the operation economic target in detail. Also this article has found out that the ShiChang railroad"s principal conveyance cost expenditure is finance administrative expense, personnel wages, machine expenses. By analysing the conveyance cost, we can get the conclusion that the direct reason of high transport cost of ShiChang railroad is : capital over low, owing debt high, the capital construction unreasonable, the interest of bank loan heavy, high finance administrative expense .By means of the analysis of conveyance income, this article has pointed out that the lacking of carrying traffice resulting in conveyance income over low, is another reason for the high ShiChang railroad conveyance cost.This article has done a depth research on ShiChang railroad cost management and control, found out the main factors that influence ShiChang railroad cost and its cause of formation, and brought up some programmes and measures that lower ShiChang railroad conveyance cost and increase economic performance. The core of those programmes and measures are optimizing capital construction, strengthening the cost management, reducing the cost expenditure and decreasing the employees to increasethe economic performance.
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