铁路乘务管理新模式下财务清算办法研究

摘要

Disadvantages existing in the railway crew management were analyzed, and the reforming thought-forming a crew working company-was put forward to promote professional development of railway crew management. The clearing methods of a crew working company were studied, in which a relation of production sub-contract was established between railway bureaus and the crew working company, and the clearing was based on the sub-contract agreement. The clearing income of the company was calculated on the bases of the work amount and the clearing price. The company’s income mainly depended on their workload, but varied according to the quality of the service. “Passenger kilometer” is a clearing index, which represents the workload of the crew working company. The clearing price includes basic price and floating price. The basic price is based on the law of value, aiming at ensuring the company’s basic operating income, while the floating price is based on the service quality, aiming at urging the company to provide high-quality service. Last of all, a calculation example was given and analyzed.%论文分析了铁路既有乘务管理模式的弊端，简要提出了组建乘务公司的改革思路，以促进铁路乘务管理的专业化发展。基于乘务公司的新模式，研究了其清算办法，即乘务公司与铁路局建立委托关系，和进行委托合同的清算。乘务公司的清算收入依据工作量和清算价格计算，以工作量为基础，以服务质量考核为浮动依据。本文提出以“人小时”作为乘务公司与铁路局的清算指标，用它来反映乘务公司的工作量；论文设计了清算价格，包括基本价格和浮动价格。基本价格依据价值制定，以保证乘务公司基本运营收入；浮动价格依据服务质量确定，以促进乘务公司提供良好的乘务服务。最后提供了算例，并进行了分析。