铁路机车检修高价互换配件合理保有量核算方法研究  

Study on the Quantitative Calculation Method of Reasonable Amount of High-value Interchangeable Parts to Railway Locomotive

作　　者：容长生 宁友波 王子健 高小珣[3] 赖文圣 郭晓黎[3] RONG Chang-sheng NING You-bo WANG Zi-jian GAO Xiao-xun LAI Wen-sheng GUO Xiao-li(Transport Bureau, CHINA RAILWAY, Beijing 100844, China Planning and Statistics Department, CHINA RAILWAY, Beijing 100844, China Transportation and Economics Research Institute, China Academy of Railway Sciences, Beijing 100081, China Wuhan High-power Locomotive Maintenance Depot, Wuhan Railway Administration, Wuhan 430000, Hubei, China)

机构地区：[1]中国铁路总公司运输局,北京100844 [2]中国铁路总公司计划统计部,北京100844 [3]中国铁道科学研究院运输及经济研究所,北京100081 [4]武汉铁路局武汉大功率机车检修段,湖北武汉430000

出　　处：《铁道运输与经济》2017年第10期1-6,51,共7页Railway Transport and Economy

基　　金：中国铁路总公司科技研究开发计划课题(2016J008-B)

摘　　要：铁路机车高价互换配件保有量水平直接影响机车检修效率和运用水平;同时配件数量过多将增加检修单位生产成本,降低铁路运输企业整体运营效益。合理确定机车检修高价互换配件经济保有量水平,对于提高铁路运输企业精细化管理程度、有效控制成本支出具有重要的现实意义。通过解析机车检修作业环节、作业流程和时间等要求,结合配件互换修周期等因素,设置机车检修高价互换配件"定量"与"非定量"核算总体框架,并分别研究提出相应的核算公式,为检修单位开展机车配件保有量决策提供定量核算支撑。The amount of high-value interchangeable parts to railway locomotive directly affects the efficiency of maintenance and application. Furthermore, excessive amounts of holdings will increase the production cost and reduce the whole operation benefit for railway transport enterprises. A reasonable decision on the amount of high-value interchangeable parts to railway locomotive is important to improve the level of precise management and control the costs of railway transport enterprises. Based on the locomotive repair process, operation procedure, time requirement and interchangeable repair period, in order to give a strong support to the maintenance units in making the decision for their holdings, this paper provides a general framework that respectively finds out the quantitative and qualitative accounting methods, including the corresponding calculation formula.

关 键 词：铁路机车 机车检修 高价互换配件 定量核算 经济性 

分 类 号：F532.6[经济管理—产业经济] U269[机械工程—车辆工程]