Based on activity based costing, this paper puts forward a method for calculating railway traffic cost used in China Railroad Costing System(CRCS) and making use of cost information produced in CRCS.
英
美
- 在中國鐵路運輸成本計算系統（CRCS）中，將鐵路運輸生產(chǎn)過(guò)程劃分為發(fā)送、中轉、運行和到達4個(gè)作業(yè)環(huán)節，并通過(guò)確定作業(yè)量以及對應的單位變動(dòng)支出計算鐵路運輸成本。
