铁路运输企业清算单价的制定分析

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1、万方数据j丝塞童道太堂会进亟±堂鱼途塞△垦墨!壁△￡!ABSTRACTWiththeseparationbetweengovernmentandenterprises，increasingmarket—orientedandthecontinuousdevelopmentinrailwaytransportationindustry,thesupplyanddemandswillchangeinthefurfure，SOthecurrentpriceisnotsuitableforfuturedevelopment，itisnecessarytomakescientificandre

2、asonablecleatingprice．Insuchabackground，basedontheChina'srailwaytransportationindustryfeaturesandthetheoryoftransferprice，weadjustthemethodofpricingindifferentdevelopmentstageofrailwaytransportationindustry。Thisdissertationpaysattentiontocombinewiththeoryandpractice，filedresearchandcasestudy．Ma

3、incontentsinclude：Firstlyitsummarizedthetheoryoftransferpriceanditsworkingconditioninordertoprovidethebasisfordevelopingclearingprice．Secondlyitanalyzedthecurrentclearingsystemandthewaytomakeclearingpriceinordertoproviderealsituationtomaketransferprice．Thirdlycombinedtheorywithrealsituation，itp

4、rovidesdifferentpricingmethodsindifferenttransferservicesanddifferentdevelopmentstages．Finallyitfocusonrailwaylinepricingasacasestudytodemonstratethedevelopmentprocess，andgivesomeadviceofmakingclearingpriceinrailwaytransportationindustry．．Thispaperarguesthatsincetherailwaytransportindustryhasfe

5、aturesofnetworks，naturalmonopoly’quaSi—publicanditsinternalserviceisprofessional，theoverallpricingmethodisaveragecostmethod，butsomeserviceshaveexternalcompetitionmarket，wecanadoptamarketpriceforthetransferpriceorserviceoutsourcing．Andfordifferentclearingproject，differentcoststructurehasdifferen

6、tpricingapproach．Basedonthecurrentsituation，weadoptaveragecostmethod；andwhenthewholerailwayindustryhasmoredevelopedroadnetwork，clearingpriceadoptsuboptimalpricingmethod，itCancoverfullcostandconsideroptimizingtheallocationofresources．KEYWORDS：Railway；TransferPricing；ClearingPriceCLASSNo：IV万方数据j匕

7、塞童适态堂金让亟±堂僮途塞旦丞目录中文摘要⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．iiiABSTRACT⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．iv1引言⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．11．1选题背景⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯11．2研究意义⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯』⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯21．3文献综述⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯