Research on Railway Freight Loading and Unloading Fee Pricing Based on Time-Driven Activity-Based Costing

Yin, Mei and Jiang, Xiushan and Han, Bochao (2024) Research on Railway Freight Loading and Unloading Fee Pricing Based on Time-Driven Activity-Based Costing. In: Proceedings of the 3rd International Conference on Mathematical Statistics and Economic Analysis, MSEA 2024, May 24–26, 2024, Jinan, China.

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Abstract

This paper addresses the issue of market adaptability of railway loading and unloading fees and introduces the Time-Driven Activity-Based Costing method (TDABC), which accurately calculates unit costs and establishes a solid foundation for pricing. By employing the cost-plus method and considering f

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 18:02
Last Modified: 16 Apr 2026 22:42
URI: http://eprints.eai.eu/id/eprint/50859

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