基于“基准-样板”双重成本控制标准的铁路货运企业作业成本控制研究  

Application of Dual-cost Control Standards in Activity-based Cost Control of Railway Freight Transportation Enterprises

作　　者：汤银英[1,2] 李路辉 朱星龙 戴炜东 张琪胜 TANG Yin-ying;LI Lu-hui;ZHU Xing-long;DAI Wei-dong;ZHANG Qi-sheng(School of Transportation and Logistics,Southwest Jiaotong University,Chengdu 611756,China;National United Engineering Laboratory of Integrated and Intelligent Transportation,Chengdu 611756,China)

机构地区：[1]西南交通大学,交通运输与物流学院,成都611756 [2]综合交通运输智能化国家地方联合工程实验室,成都611756

出　　处：《交通运输工程与信息学报》2019年第4期18-24,共7页Journal of Transportation Engineering and Information

基　　金：“综合交通运输智能化国家地方联合工程实验室”资助

摘　　要：通过分析铁路货运企业成本控制现状以及存在的主要问题,提出铁路货运企业应对作业成本建立双重控制标准,以同时实现成本控制和员工激励.构建了管理者和作业工人激励制度动态博弈模型,分析了激励系数求解过程.最后应用算例对铁路货运企业作业成本设定了双重控制标准,并对奖励方案进行了分析.By analyzing the current situation and main problems of cost control in railway freight enterprises,this study suggests that to realize cost control and staff incentives at the same time,railway freight transportation enterprises should establish dual-cost control standards for activity-based costs.A dynamic game model of an incentive system for managers and workers is constructed and the solving process of incentive coefficients is then analyzed.Finally,an example is used to set a dual-cost control standard in the activity-based costs of railway freight transportation enterprises;the incentive scheme is also analyzed.

关 键 词：双重控制标准 铁路货运企业 作业成本控制 博弈模型 激励系数 

分 类 号：F532.5[经济管理—产业经济]