HG/T 20651-1998 Provisions for Calculation of Design and Operation Costs of Railway Transport for Chemical Enterprises
Some standard content:
Regulations on Calculation of Design and Operation Costs of Railway Transportation of Chemical Enterprises HG/T 20651-1998
Explanation of Articles
1 General Principles
1.0.1 In the process of transportation design of chemical enterprises, the determination of various modes of transportation (railway, road, waterway, pipeline, belt, etc.) and the comparison and selection of transportation schemes are often encountered. One of the main contents of the scheme comparison and selection is to predict the operation costs of the selected transportation modes. In order to unify the calculation methods, formulas and selected parameters of the design and operation costs of railway transportation of chemical enterprises, so as to reasonably select transportation schemes. This regulation is formulated. 1.0.2 This regulation is only applicable to the design projects of standard gauge railways of chemical enterprises that are newly built, rebuilt and expanded. Railways specially built by enterprises due to special needs are not applicable to this regulation. Such as mobile or semi-fixed railways, railways with special requirements in the production process, etc. This regulation is only applicable to the calculation of design and operation costs and cannot be used for railway transportation cost prediction. 1.0.3 The operation costs calculated in this regulation are annual costs, which are consistent with the financial statements of enterprises. When designing railways, whether it is factory accounting or workshop accounting, users do not need to consider it, because the allocation of enterprise management fees has been considered in the repair and operation fees. Of course, when accounting at the workshop level, the cost of enterprise public facilities still needs to be allocated, but for the sake of simplicity, it can be excluded.
1.0.4 The sub-items in the calculation formula of this regulation can be adjusted in combination with the actual design situation without affecting the accuracy. If the railway communication and signal equipment of the enterprise is relatively simple, and the scale of other facilities is relatively large, the communication and signal items can be omitted. 2 Terms and Symbols
2.1 Terms
2.1.1 The operating expenses given in this regulation refer to the expenses incurred by the enterprise railway from the national railway connection station to the enterprise railway operation area. The connection station is the freight station of the national railway. The freight and cargo loading and unloading costs incurred between freight stations are not included in the operating expenses of this regulation. If the design plan must calculate freight and loading and unloading fees, they should be calculated in accordance with relevant regulations and included in the operating expenses.
When the enterprise railway uses the facilities of other enterprise railways, the cost of using other enterprise facilities should be included in the operating expenses. Warning: The pickup and delivery of cars from the connection station to the enterprise railway is not completed by the locomotive of the enterprise; from the connection station to the enterprise railway, a section of other enterprise railway is used, etc.
2.1.2 The cost that can form fixed assets in the design budget (estimate) is called the fixed asset amount. What kind of cost can form fixed assets should comply with the relevant provisions of the current state. 2.1.3. The expenditure of per capita employee expenses is not only the total salary per capita, but also includes the expenses for employees other than the total salary. Such as welfare, medical care, pension insurance, and even housing subsidy expenses.
2.1.4 In order to complete the railway transportation task, the enterprise purchased a certain number of locomotives. It is called the number of registered locomotives. Not all registered locomotives are put into use, because some locomotives need to be repaired and some locomotives need to be spared. The number of registered locomotives is greater than the number of used locomotives. The scrapped locomotives cannot be listed in the number of registered locomotives. 2.1.5 The locomotives that participate in transportation and production on the enterprise railway are called operating locomotives. The number of operating locomotives determines the fuel consumption of the locomotives. After the steam locomotive is ignited, it consumes fuel even if it is not put into use, which is not considered in this regulation. 46
2.1.6, 2.1.7 All equipment will incur repair costs, and some equipment will also incur operating costs such as locomotive preparation, train inspection and washing of vehicles. Line and railway communication signals are not considered operating costs. In order to simplify the calculation, the expenses other than fixed asset depreciation and employee expenses in the enterprise management fee are allocated to this item, such as travel expenses, heating expenses, transportation expenses, etc. Obviously, the repair and operating costs of this regulation are larger than the actual repair and operating costs of the enterprise. The terms in this section only apply to this regulation.
2.2 Symbols
The symbols used in this regulation are all Chinese phonetic letters, and the symbols are arranged in alphabetical order in each article of this section.
3 Calculation of operating expenses
3.0.1 Operating expenses generally consist of three parts, namely: the cost of building new or renovating or expanding facilities: the cost of using existing facilities: the cost of using other enterprise facilities. The above three parts of expenses do not necessarily exist at the same time for a certain design, and they should be selected according to the actual situation when calculating.
3.0.2 The operating expenses of building new or renovating or expanding facilities are mainly composed of fixed asset depreciation, employee expenses, equipment repair and operation expenses, and locomotive fuel expenses. Among them, the equipment repair and operating expenses include other enterprise management expenses except fixed asset depreciation and employee expenses, so the calculated operating expenses are complete, but it is different from the calculation method of enterprise cost accounting. This regulation adopts this method, which is for the purpose of simplifying the calculation. 3.0.3 In principle, the operating expenses of using existing facilities are not calculated in order to encourage enterprises to tap their potential. When calculation is required due to special circumstances in the scheme comparison, it can be calculated according to this formula. In essence, it is the same as the calculation of new, rebuilt or expanded facilities, except that the new and original traffic volumes should be apportioned.
3.0.4 The operating expenses of the enterprise railway using the facilities of other enterprises should be calculated according to the regulations of the party providing the facilities. The Ministry of Railways generally has charging regulations for the use of national railway facilities. The calculation formula for the pickup and delivery of locomotives on dedicated lines provided in the article is the regulations in the "Railway Freight Rate Rules" of the Ministry of Railways. The billing mileage refers to the round-trip mileage from the center of the railway connection station to the railway dedicated line.
The cost of using the railway facilities of other enterprises is relatively complicated. Generally, tons or ton-kilometers are used as the billing unit, and the billing standards are different, so it can only be determined through investigation. 3.0.5 The railway operating fee calculation table (Table 3.0.5) is formulated for the convenience of calculation, procedural calculation process, and clear calculation results. Calculation example:
Given: A chemical plant built a new railway station, extended the line by 5 kilometers, and built a new line of 4 kilometers from the connection point of the national railway connection station to connect with the enterprise railway station. The plant purchased 3 self-owned diesel locomotives (2 for use and 1 for backup), 70 self-owned railway tank cars, and the capital construction investment formed fixed assets of 45 million yuan. The design capacity is 80 people, and the facilities and equipment are all outsourced for repair.
Calculate the annual operating cost of the new railway of the enterprise.
Solution: Calculate the annual operating cost of the new facilities according to Table 3.0.5. 1) Annual fixed asset depreciation (G):
G,= gz
=4500X6.5%
=292.50 (million yuan)
) Annual employee expenses (R):
Re= R·z
=120 (million yuan)
3) Annual equipment repair and operation fee (J): 48
JN·Jh+C·fe+L·f+X·
=3X (11×1.8+29+ 1 ×45+4.4)+70× (2X0.12+0.19+3
0.75+ 1 ×1.8+1.5×0.11+0.09)+9× (1.5+1 ×4. 0)4
=355.15 (million yuan)
Annual locomotive fuel cost (A):
A=165N,·
=165×2×2000
=66 (million yuan)
Among which locomotive fuel is calculated at 2,000 yuan per ton. 5) Annual operating cost of new facilities (F): F= G+R+J+A
-292.5+120+355.15+66
=833.65 (million yuan)
Answer: The annual operating cost of the new railway of this enterprise is 833.65 million yuan. 6) Fill in the above calculation results in the table below to prepare a railway operating cost calculation table. 49
Railway operation cost calculation table
1 Railway of a chemical plant enterprise
Project name
Expense namebzxZ.net
1 Annual operation cost of new facilities
1 Annual fixed asset depreciation
2) Annual employee cost (R)
3) Annual equipment repair and operation cost
4) Annual locomotive fuel cost (A.)
Operation cost (10,000 yuan/year)
Calculation formula||tt ||F=G+R+/+Ar
RER·f
JEN·J+C-f+L·f+XJ
A=165N,f
Expense (ten thousand
yuan/year)
The unit product cost used by transportation enterprises "yuan/ton.km" cannot be obtained by dividing the operating cost in the example by "ton·km", because the operating cost in the example includes two costs: shunting operations and self-owned vehicles. Please pay attention when using it. 4 Determination of parameter values of operating cost calculation formula
4.0.1, 4.0.2 Since the parameter values of the calculation formula are closely related to the national economic situation, the parameter values should be based on the data of the survey calculation period. This regulation lists the survey data of 1994 for reference by users, and users should adjust and use it in combination with the actual situation of the calculation period. Appendix A Calculation Parameter Values
Appendix A is formulated based on the survey data of 1994, and its survey data are shown in Table 1, Table 2, Table 3 and Table 4.
Repair category
Project name
Steam engine
Car wash and repair
Steam engine
Frame repair
Steam engine
Car overhaul
Internal combustion engine
Car regular repair
Internal combustion engine
Frame repair
Internal combustion engine
Car overhaul
Each locomotive
Operation fee
Operation fee
Project name||t t||Maintenance fee
Repair category
Line overhaul fee
Locomotive and rolling stock repair and operation fee survey form
186000
164000
300000
80000
44000
210000
110000
190000
280000
450000||tt ||180000
Line repair fee survey form
186000
100000
14000:
190400
164000
290000
450000
(Yuan/unit)
Recommended value
190000
170000
290000
4 50000
Steam 90000
Inside 44000
(Yuan/km)
Recommended value
Project name
Communication signal repair fee
Project name
Average wage of employees
Survey form for communication signal repair fee
Survey form for average wage of employees
(Yuan/year.person)
Recommended value
(Yuan/year·person)
Recommended value
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