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Railway costing is the calculation of the variable and fixed costs of rail movements. Variable costs are those that increase or decrease with changes in the traffic volumes or service levels and include fuel, maintenance and train crew costs, for example. Fixed costs are normally associated with items such as head office, interest charges and other overhead. Unit costs can then be calculated based on the expenses of the railway divided into standard categories. ==Types of cost== In order to assist in its deliberations regarding rate and service complaints, the Canadian Transportation Agency has identified various types of costs. These costs include: *the maintenance and operation of way and structures, such as track and roadway, signals, communication, and fuel stations() *the maintenance and operation of equipment, such as locomotives, freight cars, intermodal equipment, and work equipment() *railway operations, such as train and yard operations, train control, and intermodal() *general costs, such as general administration, employee benefits, taxes, insurance, purchasing and material stores() *cost of capital() *depreciation() 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Railway costing」の詳細全文を読む スポンサード リンク
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