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Research On Pricing Of Railway Internal Service

Posted on:2015-06-30Degree:MasterType:Thesis
Country:ChinaCandidate:Y TangFull Text:PDF
GTID:2309330434950603Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the separation between government and enterprises, increasing market-oriented and the continuous development in railway transportation industry, the supply and demands will change in the furfure, so the current price is not suitable for future development, it is necessary to make scientific and reasonable clearing price. In such a background, based on the China’s railway transportation industry features and the theory of transfer price, we adjust the method of pricing in different development stage of railway transportation industry.This dissertation pays attention to combine with theory and practice, filed research and case study. Main contents include:Firstly it summarized the theory of transfer price and its working condition in order to provide the basis for developing clearing price. Secondly it analyzed the current clearing system and the way to make clearing price in order to provide real situation to make transfer price. Thirdly combined theory with real situation, it provides different pricing methods in different transfer services and different development stages. Finally it focus on railway line pricing as a case study to demonstrate the development process, and give some advice of making clearing price in railway transportation industry.This paper argues that since the railway transport industry has features of networks, natural monopoly, quasi-public and its internal service is professional, the overall pricing method is average cost method, but some services have external competition market, we can adopt a market price for the transfer price or service outsourcing. And for different clearing project, different cost structure has different pricing approach. Based on the current situation, we adopt average cost method; and when the whole railway industry has more developed road network, clearing price adopt suboptimal pricing method, it can cover full cost and consider optimizing the allocation of resources.
Keywords/Search Tags:Railway, Transfer Pricing, Clearing Price
PDF Full Text Request
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