Cost-volume-profit model is applied to analyze the railway freight transportation economic benefit, based on the cost data of railway enterprises. Through Cost-volume-profit model, the relationship between transportation costs, freight transportation unit price and freight transport is obtained, then the freight transport and freight transportation unit price at break even point are drawn. Then the key factors affecting transportation profits are clarified and sensitivity coefficients of which are explored. The risk resistance capability of railway enterprise is assessed. This paper can provide adequate data indicators for the railway enterprise managers to make strategic decisions.
Railway Freight Transportation Economic Benefit Cost-Volume-Profit Analysis
Fifth International Conference on Transportation Engineering ; 2015 ; Dailan, China
ICTE 2015 ; 1925-1931
2015-09-25
Aufsatz (Konferenz)
Elektronische Ressource
Englisch
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