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在指出现有铁路运输成本理论不足的基础上 ,提出了在铁路网络性经济特征的基础上采用作业成本法的设想 ;认为选择正确的成本对象对于解决当前的一些具体问题具有重要意义 ,分析了客运价格的不合理性 ;对铁路运输成本管理体制进行了反思 ,在作业成本管理的理论基础上提出了全员管理和过程管理的观点。
On the basis of pointing out the existing theory of railway transportation cost, this paper proposes the idea of using ABC on the basis of economic characteristics of railway network. It is of great significance to choose the right cost object to solve some specific problems at present. The irrational price of passenger transport, the reflection of the railway transport cost management system, and the viewpoint of full staff management and process management based on the theory of operating cost management.