铁路运营经济效益指标及其关联分析研究
发布时间：2019-02-15 14:25
【摘要】：摘要：铁路运营经济效益指标及其关联分析,是铁路生产经营活动管理的重要内容之一。如何科学准确地反映运营经济效果,科学合理地安排各类资源,有效地组织生产和适应市场,充分体现运营管理的战略意图,这是所有管理者都极为关注而且也需要解决好的问题。目前,关于此类问题的研究并不多见,在铁路近年发展变化极为迅速、传统的分析方法已经无法有效适应和满足要求的情况下,如何充分利用相关信息,全面有效地综合分析,特别是将运营指标与经济效果建立关联的分析,一直是所期望但是又未能得以有效实践的问题,也长期困扰着企业的管理者。 鉴于此,本文从当代铁路运营管理实际出发,对铁路运营经济效益指标及其关联分析进行研究,主要研究内容及成果是： (1)在分析研究铁路近年发展变化的基础上,对我国当代铁路运营经济活动的新的特点和基本变化进行了全面的分析,认为目前我国铁路处于高速发展时期,以扩大供给能力、提高技术装备水平、提高服务质量、提高信息化水平为基本特点,但是,铁路在国家综合交通运输体系中的骨干作用的性质没有改变。近年铁路发展变化所决定的运营经济活动的主要变化主要体现在网中网格局的逐步形成、更加关注列车开行密度和服务质量、以及投融资规模的扩大对资本成本的影响日益扩大。 (2)研究构建了铁路运营经济效益分析基本模型,从生产与效益之间的关联关系入手,建立了生产活动与经济效益之间的影响关系,从而为生产经营活动的每个环节,建立了经济关联指标。从资源运用、运用效率和最终产品三个方面构建了收入、支出和效益的关联关系,明确了主要生产环节对经济效果的直接影响。 (3)采用多因素分析方法对各个影响因素之间的相互作用和关系进行了全面的分析,建立各个分项生产指标及影响因素之间的关系；从全新的视角引用结构方程模型,建立主要因素之间的关联关系,通过PLS方法对结构方程求解,并得出了基于结构方程模型的分析结果,使指标之间的关联关系更加明确和直观。 (4)针对某铁路局的实际情况和管理要求,建立了铁路局层次的运营经济效益分析关联关系,明确了铁路局层次运营经济活动的每个环节、过程和作业的直接经济效果,为铁路局合理配置资源、充分发挥运输资源的能力,以及提高管理水平,提供了有益的借鉴和参考依据。 本文以铁路货物运输为例,系统研究了铁路生产性指标与运输收入、支出和效益指标的数量关系,建立了基于“相关度”综合分析指标体系,并结合实际案例分析了生产性指标变动对效益性指标的影响。文章运用系统工程理论、偏最小二乘法等理论方法对生产性指标与效益性指标之间的关联度及其影响做了进一步的回归分析与验证,找出影响经济效益的关键性因素。 本论文提出的铁路生产性指标与效益性指标关联分析的思路和方法,为促进铁路运输生产和经营的紧密结合,实现生产预算指标与财务预算指标的衔接匹配,奠定了坚实基础。多因素分析法的运用改变了单纯追求运量指标和个别效率指标的提高,忽视其他相关指标及多项指标对经济效益产生共同影响的现象,使经济效益分析能够更好地指导运输生产经营。首次引入偏最小二乘法在铁路经济效益分析中应用,克服了传统多元统计分析方法的局限性。文章最后针对目前铁路经营绩效分析的改革实践,提出了在铁路运输生产中,应加强运营经济效益日常分析,针对性实施各项增收节支措施,为经营管理决策提供科学依据；以及当采取某一项技术组织措施或技术设备改建措施时,应根据生产指标对效益指标的影响,分析其可行性,促进铁路运输企业从整体上达到经济效益最大化等政策建议和改进措施。
[Abstract]:Abstract: The economic index of railway operation and its correlation analysis are one of the important contents of the management of railway production and operation. How to scientifically and accurately reflect the effect of the operation economy, scientifically and reasonably arrange all kinds of resources, effectively organize the production and adaptation of the market, and fully reflect the strategic intentions of the operation management, which is a great concern for all the managers and also needs to solve the problem. At present, there are few studies on such problems. In recent years, the development of the railway has been very rapid, and the traditional analysis method has been unable to adapt and meet the requirements effectively, and how to make full use of relevant information to make comprehensive and effective comprehensive analysis. In particular, the analysis of the establishment of the operational index and the economic effect has been a problem that has been expected but not able to practice effectively, and has long plagued the management of the enterprise. In view of this, this paper, based on the actual management of the modern railway operation, studies the economic benefit index and its associated analysis of the railway operation, and the main research contents and results Yes: (1) In the analysis of the change of the development of the railway in recent years On the base of a comprehensive analysis of the new characteristics and basic changes of the economic activity of the current railway operation in China, it is considered that the railway is in a high-speed development period, so as to expand the supply capacity, improve the level of technical equipment, improve the service quality and improve the information level. However, the key role of the railway in the national integrated transport system is not There are changes. The main changes of the operation and economic activity decided by the change of the railway's development in recent years are mainly reflected in the gradual formation of the network pattern in the network, paying more attention to the operation density and the quality of service of the train, and the influence of the scale of the investment and financing on the capital cost. (2) The research and construction of the basic model of the economic benefit analysis of the railway operation, starting with the relation between the production and the benefit, establishes the relationship between the production activity and the economic benefit, so as to establish a model for each link of the production and operation activities. The related indexes of income, expenditure and benefit are constructed from three aspects of resource utilization, application efficiency and final product, and the economic effect of the main production links is clarified. (3) The multi-factor analysis method is adopted to analyze the interaction and the relation among the influencing factors, and the relation between the production indexes and the influencing factors of each sub-item is established; the structural equation model is referenced from the brand-new perspective, and the main factors are established The relationship between the indexes is solved by the PLS method, and the correlation between the indexes is obtained based on the analysis result of the structural equation model. (4) According to the actual situation and management requirements of a railway administration, the relationship between the operational and economic benefits of the railway administration is established, and the direct economic effect of each link, process and operation of the operation and economic activities of the railway administration is defined. The Railway Bureau can reasonably allocate resources, give full play to the capacity of transportation resources, and improve the management level, and provide the following: The paper takes the railway freight transport as an example, and studies the relation between the railway productivity index and the transportation income, the expenditure and the benefit index, establishes the index system based on the 鈥渄egree of correlation鈥，
本文编号：2423447
[Abstract]:Abstract: The economic index of railway operation and its correlation analysis are one of the important contents of the management of railway production and operation. How to scientifically and accurately reflect the effect of the operation economy, scientifically and reasonably arrange all kinds of resources, effectively organize the production and adaptation of the market, and fully reflect the strategic intentions of the operation management, which is a great concern for all the managers and also needs to solve the problem. At present, there are few studies on such problems. In recent years, the development of the railway has been very rapid, and the traditional analysis method has been unable to adapt and meet the requirements effectively, and how to make full use of relevant information to make comprehensive and effective comprehensive analysis. In particular, the analysis of the establishment of the operational index and the economic effect has been a problem that has been expected but not able to practice effectively, and has long plagued the management of the enterprise. In view of this, this paper, based on the actual management of the modern railway operation, studies the economic benefit index and its associated analysis of the railway operation, and the main research contents and results Yes: (1) In the analysis of the change of the development of the railway in recent years On the base of a comprehensive analysis of the new characteristics and basic changes of the economic activity of the current railway operation in China, it is considered that the railway is in a high-speed development period, so as to expand the supply capacity, improve the level of technical equipment, improve the service quality and improve the information level. However, the key role of the railway in the national integrated transport system is not There are changes. The main changes of the operation and economic activity decided by the change of the railway's development in recent years are mainly reflected in the gradual formation of the network pattern in the network, paying more attention to the operation density and the quality of service of the train, and the influence of the scale of the investment and financing on the capital cost. (2) The research and construction of the basic model of the economic benefit analysis of the railway operation, starting with the relation between the production and the benefit, establishes the relationship between the production activity and the economic benefit, so as to establish a model for each link of the production and operation activities. The related indexes of income, expenditure and benefit are constructed from three aspects of resource utilization, application efficiency and final product, and the economic effect of the main production links is clarified. (3) The multi-factor analysis method is adopted to analyze the interaction and the relation among the influencing factors, and the relation between the production indexes and the influencing factors of each sub-item is established; the structural equation model is referenced from the brand-new perspective, and the main factors are established The relationship between the indexes is solved by the PLS method, and the correlation between the indexes is obtained based on the analysis result of the structural equation model. (4) According to the actual situation and management requirements of a railway administration, the relationship between the operational and economic benefits of the railway administration is established, and the direct economic effect of each link, process and operation of the operation and economic activities of the railway administration is defined. The Railway Bureau can reasonably allocate resources, give full play to the capacity of transportation resources, and improve the management level, and provide the following: The paper takes the railway freight transport as an example, and studies the relation between the railway productivity index and the transportation income, the expenditure and the benefit index, establishes the index system based on the 鈥渄egree of correlation鈥，
本文编号：2423447
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