Research on the Economic Benefits of High-speed Railway Enterprise Based on Activity Based Costing Method
School of Economics and Management, Beijing Jiaotong University, 100044, Beijing, China
The economic benefits are the basis for survival and development of the enterprises. Although the high-speed railway enterprise has many professions with exquisite division of labor, enormous organizations, complex calculation of economic benefits and other features, studying the economic benefits calculation for the high-speed railway enterprises, analyzing the operation costs and income conditions of high-speed railway and clarifying the economic benefits of high-speed railway enterprises are still the basis to realize the sustained operation of high-speed railway. Based on the analysis of influencing factors of economic benefits in the high-speed railway enterprises, this article sets up a model for economic benefits calculation based on activity based costing and takes the Beijing-Shanghai high-speed railway as an example to calculate its enterprise costs and economic benefits, and finally provides some advice on development policy of high-speed railway. This article may provide a reference for the management and decision-making department of high-speed railway.
Key words: high-speed railway / economic benefits of enterprise / activity based costing
© Owned by the authors, published by EDP Sciences, 2015
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 2.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.