Research Article
Research on Railway Freight Loading and Unloading Fee Pricing Based on Time-Driven Activity-Based Costing
@INPROCEEDINGS{10.4108/eai.24-5-2024.2350078, author={Mei Yin and Xiushan Jiang and Bochao Han}, title={Research on Railway Freight Loading and Unloading Fee Pricing Based on Time-Driven Activity-Based Costing}, proceedings={Proceedings of the 3rd International Conference on Mathematical Statistics and Economic Analysis, MSEA 2024, May 24--26, 2024, Jinan, China}, publisher={EAI}, proceedings_a={MSEA}, year={2024}, month={10}, keywords={loading and unloading fee piece-packaged goods time-driven activity-based costing cost-plus pricing method}, doi={10.4108/eai.24-5-2024.2350078} }- Mei Yin
Xiushan Jiang
Bochao Han
Year: 2024
Research on Railway Freight Loading and Unloading Fee Pricing Based on Time-Driven Activity-Based Costing
MSEA
EAI
DOI: 10.4108/eai.24-5-2024.2350078
Abstract
This paper addresses the issue of market adaptability of railway loading and unloading fees and introduces the Time-Driven Activity-Based Costing method (TDABC), which accurately calculates unit costs and establishes a solid foundation for pricing. By employing the cost-plus method and considering factors such as return on investment, cargo volume, and market changes, a scientifically justified pricing model is developed. To validate the feasibility and effectiveness of the pricing model, a case study is conducted using piece-packaged goods as an example. This method not only assists railway administrations in determining reasonable handling rates and supporting operational decisions but also optimizes cost accounting, promotes production efficiency, and serves as a valuable reference for the optimization and development of the railway freight transportation industry.