影响铁路固定资产折旧成本的要素分析  

Factor Analysis of Railway Fixed Assets Depreciation Cost

作　　者：肖旭[1] 傅盈[2] 张利艳[2] 

机构地区：[1]大连交通大学管理学院,辽宁大连116028 [2]大连交通大学研究生学院,辽宁大连116028

出　　处：《大连交通大学学报》2013年第1期103-106,共4页Journal of Dalian Jiaotong University

摘　　要：从线路、机车、车辆三个方面,选取了影响铁路固定资产折旧的10个主要要素,运用主成分分析法,分析了各要素对铁路固定资产折旧的影响程度.结合存货管理相关理论,指出在对铁路固定资产进行细化分类的基础上,建立合理的铁路固定资产管理重点,以有效降低铁路成本.Setting the fixed costs as rail locomotive and vehicles, ten main influencing factors of railway fixed assets depreciation are selected, and their influence on the railway fixed assets depreciation cost are analyzed based on principal component analysis. Referring to relevant theory of inventory management, a rational management of key railway fixed costs should be established based on the detailed classification of the railway fixed assets to reduce the railway costs effectively.

关 键 词：铁路成本 固定资产折旧 主成分分析 

分 类 号：F530.6[经济管理—产业经济]