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Operation Cost Research of Railway Freight Transportation Enterprise Based on the Advanced Activity-Based Costing Theory

机译：基于高级作业成本法的铁路货运企业运营成本研究

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摘要

Based on the theory of activity-based costing, this paper studies the detail cost composition and cost behavior of railway freight transportation enterprise. According to the analysis, this paper purposes an advanced activity-based costing theory. Firstly, it analyzes the exact process of transportation operations. Then, it divides the cost elements into the related cost centers. At last, based on the cost centers, this theory allocates the cost elements into specific processes. Finally, this paper puts forward the calculation steps.
机译：基于作业成本法，研究了铁路货运企业的详细成本构成和成本行为。根据分析，本文采用了先进的基于活动的成本核算理论。首先，它分析了运输操作的确切过程。然后，它将成本要素划分为相关的成本中心。最后，基于成本中心，该理论将成本要素分配到特定流程中。最后，提出了计算步骤。

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