本量利分析在铁路客运产品决策中的应用  

Application of CVP Analysis to Decision Making of Railway Transport Products

作　　者：宋凌 SONG Ling(China RailwayWuhan Group Co Ltd,Wuhan Hubei 430071,China)

机构地区：[1]中国铁路武汉局集团有限公司,湖北武汉430071

出　　处：《中国铁路》2020年第4期23-30,共8页China Railway

摘　　要：根据本量利理论和铁路运输企业财务清算办法,结合中国铁路武汉局集团有限公司经营管理实际,在深入调查研究基础上,根据既有人员、车辆等实际情况,结合相关开车模式,利用计算机系统和关系数据库,建立网络版旅客列车开行分析模型系统。对旅客列车开行方案的收入、成本、盈亏状况、保本上座率等指标进行分析比较,合理确定不同开行方案的经济效益,为优化客车开行方案、制定客运价格策略提供决策支持,实现运输资源合理配置,提高铁路运输企业经营效益。Taking into account the cost-volume-profit theories and the methods on the financial settlement between transport undertakings,the paper reviews the operation and management of China Railway Wuhan Group Co.,Ltd and concludes the status quo on personnel and vehicles from an in-depth research.In accordance with the mode of train operation,it makes use of the computer systems and data bases concerned for the building of the online version of the analysis system for passenger train operation.The system looks into the income,costs,economic performance,benchmark seating rate to break even as well as other indicators of different operation schemes to evaluate their rationale.The research provides supports for the decision making of operation plan and ticket price,helping to better allocate transport resources and improve business performance of railway undertakings.

关 键 词：本量利 客运产品 分析模型系统 效益 

分 类 号：F505[经济管理—产业经济]