基于业财融合的铁路货车状态修成本测算模型研究  

Study on the Cost Calculation Model for State Repair of Railway Freight Cars Based on the Integration of Operation and Finance

作　　者：谢瑶 崔永梅[1] 张子璐 李雪梅[1] XIE Yao;CUI Yongmei;ZHANG Zilu;LI Xuemei(School of Economics and Management,Beijing Jiaotong University,Beijing 100044,China)

机构地区：[1]北京交通大学经济管理学院,北京100044

出　　处：《铁道经济研究》2021年第5期5-10,共6页Railway Economics Research

基　　金：国家能源集团课题:“神华重载铁路货车状态检修成套技术研究及装备研制——状态修综合经济效益研究”(SHGF-17-56)。

摘　　要：随着新型铁路货车不断投入使用及既有铁路货车大规模技术改造全面完成,状态修是解决铁路货车计划修存在的过度检和过度修问题的重要手段。基于此,如何建立状态修铁路货车检修成本测算和分析模型实现降本增效的目标是研究的重点。以ZB公司开展的状态修修程修制改革为背景,在对铁路货车状态修和计划修全寿命周期成本建立可比口径分析的基础上,构建了基于业财融合的铁路货车状态修成本测算与分析模型,并以C80货车状态修为例进行应用分析,以期为铁路行业全面开展状态修的成本测算与分析提供决策依据。With the continuous use of new railway freight cars and the large-scale technical transformation of existing railway freight cars,state repair is an important method to solve the problems of excessive inspection and over-repair in the planned repair of railway freight cars.Based on this,establishing state repair cost calculation and analysis model for railway freight cars to achieve the goal of reducing costs and increasing efficiency is the focus of this study.In this paper,based on the reform of the state repair program carried out by ZB Company,on the basis of establishing a comparable caliber analysis of the full life cycle cost of the state repair and planned repair of the railway wagons,a railway wagon state repair cost calculation and analysis model based on the integration of operation and finance is constructed.Taking C80 freight car state repair as an example for application analysis,this paper provides decision-making reference for the railway industry to fully carry out the cost calculation and analysis of state repair.

关 键 词：业财融合 铁路货车状态修 成本测算模型 全寿命周期成本 

分 类 号：U279.34[机械工程—车辆工程]