Study On Logistics Mode For End-Of-Life Railway Activities Based On Cost Estimation

With the development of society and economy, the national cargo is growing.while the market shares of rail freight are presenting a declining trend, the main reason is that rail freight can’t adapt to the increasing demand of goods transport market. China Railway Corporation issued the "guidance on carrying out door to door transport of goods" in May of 2013, and proposed to further promote the reform of rail freight organizations, comprehensively develop cargo door to door transport services. There are three modes for railway to develop terminus logistics service, that are self-supporting logistics and logistics alliance and the third party logistics. This paper analyzes the cost accounting at different kinds of terminus logistics modes, and providing Instruction method and a reference for the railway terminus logistics decision, it has a significant practical meaning.Firstly, this paper reviews the development status of railway terminus logistics and logistics cost accounting methods research literature review, and providing a reference for the development of national railway terminus logistics.Secondly, analyzing the operating models of the railway terminus logistics at home and abroad, it mainly consists the concept of the railway terminus logistics and its service objects, also the operating models of foreign railway terminus logistics and the illumination to our country. by analyzing the three railway terminus logistics which are self-supporting logistics and logistics alliance and the third party logistics to obtain the advantages and disadvantages. By comparing the activity process change of railway terminus logistics at three kinds logistics modes, teasing out the composition of the logistics cost. At last the cost accounting element of railway terminus logistics and the related concepts of activity-based costing and calculation process are presented explicitly.Finally, build the decision analysis model which is based on the development mode of the railway terminus logistics. It mainly includes the analysis of the railway terminus logistics Comparative analysis and the boundary analysis of the three logistics modes and the feasibility analysis of the three railway terminus logistics cost effectiveness. It is shown by freight station calculation that the decision model is correctness, and hope that this research can play a certain reference to the development mode of the national railway terminus logistics.