基于事业部管理模式的国铁货车使用费差异化清算单价测算模型研究  

Research on Differentiated Pricing Calculation Model for Use Fees of China Railway Freight Cars Based on Business Unit Model

作　　者：肖永青 杨忠良 凌敏 雷蕾 张濯 薄颖 XIAO Yongqing;YANG Zhongliang;LING Min;LEI Lei;ZHANG Zhuo;BO Ying(Transportation&Economics Research Institute,China Academy of Railway Sciences Corporation Limited,Beijing 100081,China;Locomotive&Car Department,China State Railway Group Co.,Ltd.,Beijing 100844,China;Business Development Department,China State Railway Group Co.,Ltd.,Beijing 100844,China)

机构地区：[1]中国铁道科学研究院集团有限公司运输及经济研究所,北京100081 [2]中国国家铁路集团有限公司机辆部,北京100844 [3]中国国家铁路集团有限公司经营开发部,北京100844

出　　处：《铁道运输与经济》2022年第8期76-82,共7页Railway Transport and Economy

基　　金：中国铁道科学研究院集团有限公司科研项目(2020YJ003)。

摘　　要：成立货车事业部,为充分发挥市场机制在铁路货车资源配置中的决定性作用奠定了制度基础,但目前执行的全路统一的货车使用费清算单价,不利于进一步提升全路货车资产运用效率,也难以完全体现不同车种的投资效率差异。系统梳理企业内部转移定价基础理论与常用定价方法,分析事业部管理模式下的铁路货车供求关系二维特性,剖析货车使用费的影响因素及其作用方式,构建基于时间序列乘法模型的货车使用费差异化清算单价测算方法,研究测算C_(70)E,P_(70),X_(70),NX_(70)和GQ_(70)等典型货车的使用费差异化清算单价初始值,提出货车使用费与全寿命周期运维成本支出正相关、与货车运用效率同向调整、与送修次数反向调整等策略建议,明确货车使用费清算单价调整思路和深化研究方向。The establishment of the Department of Freight Cars has laid the institutional foundation for giving full play to the decisive role of the market mechanism in the allocation of railway freight-car resources.However,the current unified pricing of freight-car use fees is not conducive to further improving the asset utilization efficiency of freight cars and can hardly fully reflect the differences in investment efficiency of different types of vehicles.This paper systematically reviewed the basic theory and common pricing methods of internal transfer pricing in enterprises,analyzed the two-dimensional characteristics of the supply-and-demand relationship of freight cars under the business unit model,and investigated the influencing factors in freight-car use fees and their mechanisms.On this basis,this study constructed the calculation method for the differential pricing of freight-car use fees based on the time-series multiplication model and studied and calculated the initial value for the differential pricing of typical freight cars such as C_(70)E,P_(70),X_(70),NX_(70),and GQ_(70).In addition,it also put forward some strategic suggestions such as the positive correlation between freight-car use fees and the operation and maintenance costs in a life cycle,the co-directional adjustment of freight-car use efficiency,and the reverse adjustment of freight-car repair times and presented clear adjustment ideas for the pricing of freight-car use fees and further research directions.

关 键 词：铁路货车 事业部管理模式 货车使用费 清算单价 差异化 

分 类 号：U292.65[交通运输工程—交通运输规划与管理]