铁路项目评价中运营成本的探讨

将《铁路建设项目经济评价方法与参数》与《铁路建设项目经济评价办法》（第二版）中运营成本的确定方法进行比较,指出《方法与参数》的先进之处在于应用了＂有无对比＂原则、引入了作业成本法,并合理地确定成本计算区间;指出《方法与参数》尚存运营成本归集遗漏、＂有无对比＂原则应用不彻底致使成本内部口径不一致的问题;建议在运营成本确定时要完善作业细分,全面贯彻有无对比原则;同时,应及时更新运营成本费率,充分发挥作业成本法的成本管理功能。

Discussion about operating cost in railway project evaluation

This paper compares 《Railway Construction Project Economic Evaluation Methods and Parameters》 with 《Railway Construction Project Economic Evaluation Methods》（the 2rd Edition）. The advantages of the third edition lie in three points： the application of ＂With and Without＂ principle, the introduction of Activity-Based Costing and the reasonable definition of cost calculation interval. But there are still some shortcomings in the third edition： incomplete calcula- tion of operating cost and the inconsistence among the costs resulted from uncomplete use of ＂With and Without＂ princi- ple. This paper suggests that when determining operating costs, activity segmentations should be completed and ＂With and Without＂ principle should be comprehensively implemented. At the same time, operating cost rate should be updated promptly, the cost management function of Activity-Based Costing should be fully brought into play.