Research on the Computation of Station to Station Based Railway Refrigeration Transport Cost

Aiming at some shortages existing in computing methods for refrigerated transportation cost, this paper redesigns the operating process by figure illustration, according to the computation methods for the transportation cost between railway freight stations, taking three kinds of refrigerated vehicles frequently used in current railway system for example, this paper establishes good categories-based station to station transport cost structures respectively for the first time. Furthermore, this paper classifies the cost items in the above model into two principle classes, due to the complexity of refrigerated transportation cost structure, this paper presents ABC (activity based cost) as an available computing method and necessity analysis is carried out in the last part.