| Making price is a sensitive problem to the rail,even to the whole society.Because the rail is the important composition of the national economy,pricing was paid more attention to by the government.Chinese economy changed from the planned economy to the market economy, so pricing is more important and complex than in the past.The essay dissertate the current railroad's pricing in the view of enterprises.Because the Chinese railroad transporting price has been decided by the government all long, and the authority of pricing is highly centralized, the pricing system is lack of flexible mechanism and scientific basis in the view of the enterprises. The government becomes the decider of the transporting price instead of the railroad enterprise, and the price becomes the tool of the government's macroscopical coordination. This pricing mechanism neglected the character of the railroad enterprise, and also affects the enterprise's modern management. The transporting price does not accord with the market law, and can't act as an economy lever which adjusts the market economy, so the conflicts between the railroad's transporting price and the market operation of a modern enterprise are more and more violent.The essay begins with analyzing the railroad's current transporting prices, and sets forth the disadvantages of it, namely the contradiction between the market economy and the pricing mechanism, and the contradiction between the operation of the enterprises and the pricing mechanism. It bring forward that the government should loose the control of the pricing, and establishes the mechanism that the market decides the price. The views are also demonstrated in theories and practices. On the basis of this, by expounding the general theory of pricing(the theories of the price made by average cost, price made by marginal cost, price made by burden ability , price made by relationship of supply and demand), the effective management of the railroad's cost(the cost theories, the cost object, the cost management system), and analyzing the factor influencing the price, pricing principle, pricing method, the essay dissertate the system of railroad pricing from all-side. |