“三分法”视阈下铁路物流成本体系重构与成本控制方法研究  

An Inquiry into the Trio of Rail Logistics Costs and Its Methodology of Cost Control

作　　者：孙逊[1] 刘斌[1] 朱汉民[2] 姚华[2] SUN Xun;LIU Bin;ZHU Hanmin;YAO Hua(China Railway Siyuan Survey and Design Group Co., Ltd, Wuhan 430063, China;Wuhan University of Technology, Wuhan430070, China)

机构地区：[1]中铁第四勘察设计院集团有限公司,湖北武汉430063 [2]武汉理工大学,湖北武汉430070

出　　处：《物流科技》2018年第6期50-54,共5页Logistics Sci-Tech

摘　　要：近年来,中国铁路占全社会物流市场份额的下降趋势,说明铁路物流优势在减弱;要重新发挥铁路物流优势,就必须研究铁路物流全球价值链、效率与成本;文章倡导成本"三分法":制度成本、技术成本和运作成本,对铁路物流成本体系进行重构与解析,从而提出"三分法"视阈下的铁路物流成本控制方法。The declining trend of logistics market share in Chinese railroad freight transportation in recent years indicates that theadvantages of rail logistics have been weakening. To take full advantage of rail logistics, the global value chains, logistics efficiency and costs need to be further studied. This paper initiates the methodology of the trio of logistics costs： institutional cost,technical cost, and operational cost. Moreover, the framework of rail logistics cost is analyzed and reconstructed. The methods ofrail logistics cost controlling based on the paradigm of the trio are also presented.

关 键 词：物流成本“三分法” 铁路物流 成本控制 

分 类 号：F253.7[经济管理—国民经济]