Research On Dual-cost Control Of Special Railway In Freight Transport Operation

The cost of special railway freight transport is one of the comprehensive indicators reflecting the operation effect of freight transport in special railway transport enterprises.It is also an important indicator to evaluate the management level,operation status and profitability of freight transport in special railway enterprises.At present,the cost management of special railway transport enterprises is mainly in charge of finance,while the production departments which directly control a large amount of cost expenditure are not involved in cost control.As a result,the cost management of special railway transportation enterprises mainly stays in simple after-the-fact accounting,and can not control the activity-based cost in the production process.Moreover,special railway transport enterprises lack effective incentive and restraint mechanisms,and can not link the economic interests of employees with the cost control effect,so they can not fully mobilize the enthusiasm of cost control.Effective cost control,on the one hand,can restrict the cost level,on the other hand,can stimulate the enthusiasm of employees to reduce cost.Firstly,this paper analyses the background and significance of the research.On the basis of reviewing the current situation at home and abroad,it defines the technical route.By analyzing the current situation of special railway freight transportation in China,the paper points out that the cost control of special railway freight transportation in China has deficiencies in three aspects: operation cost control,incentive mechanism and freight cost control information system.By introducing the Dual-cost control theory into the cost control of special railway freight transportation,it can effectively remedy the shortcomings of the single standard of traditional cost control and the lack of effective incentive system.According to the procedure of Dual-cost control,the Dual-cost control system of operation cost of special railway freight is studied.The four functional elements of the system include setting Dual-cost control standard,dynamic monitoring and feedback of Dual-cost control,analysis of difference of Dual-cost control and incentive of Dual-cost control.In determining the Dual-cost control standard of activity-based costing,a combined weighting method based on G1-method and entropy method is used to evaluate the comprehensive activity-based costing level of each object,so as to take into account the use of managers' experience and objective data.The difference analysis of Dual-cost control of special railway freight transportation can provide improvement measures for operation process and provide basis for performance rewards and punishments.The incentive scheme of Dual-cost control can be formulated by solving the principal-agent model of operators and managers.Finally,taking China Railway Third Bureau Transportation Engineering Branch as an example,this paper sets Dual-cost control standards for the relevant indicators of locomotive traction operation on its special railway lines,and analyses the differences between traditional activity-based cost standards and Dual-cost control standards.The differences of Dual-cost control include quantity difference and price difference.Through the difference analysis of Dual-cost control,this paper explores the problems existing in the process of traction operation of locomotives for each special line,and puts forward corresponding improvement suggestions.Then,according to the difference of Dual-cost control,effective reward allocation schemes are put forward for dedicated lines.After the implementation of Dual-cost control,the bonus of staffs has been significantly improved,and the cost of locomotive traction operation has been effectively controlled.