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原文传递 AMTRAK: Information on Amtrak's Operating Expenses.

题名：	AMTRAK: Information on Amtrak's Operating Expenses.
关键词：	RAILROADS, FINANCIAL MANAGEMENT, COSTS, PROFITS, MAINTENANCE, UNITED STATES GOVERNMENT, CORPORATIONS, ACCOUNTING, INFORMATION SYSTEMS, INTERNAL, PLANNING, SALARIES, TRAVEL, OFFICER PERSONNEL, POLICE, FINANCE, EMPLOYEE RELATIONS, REVENUE SHARING.
摘要：	Amtrak's operating revenues increased by 22.8 percent between fiscal years 1988 and 1991, while expenses increased by 18.4 percent during the same period. Table 1.1 shows Amtrak's revenues, expenses, and federal operating subsidies for fiscal years 1988 to 1991. Expenses are shown for the 12 broad categories into which Amtrak groups its expenditures. According to Amtrak's Chief Financial Officer, Amtrak places operating revenues and federal subsidies into a common pool of funds, which is then allocated to various operating programs. These broad groupings of expenses are composed of individual expenditures from hundreds of specific expense categories. For example, travel expenses related to train operations are allocated to that category, while travel expenses related to equipment maintenance are allocated to that category. Sections 3 and 4 describe travel expenditures in detail. "General support" expenses include the salaries and related costs of information systems, police and security, revenue accounting and field payroll operations, support services, claims, and training. "General and administrative" expenses include salaries and expenses related to the Board of Directors, the President, and the Internal Affairs, Government and Public Affairs, Law, Finance and Administration, Corporate Planning and Development, Personnel, and Labor Relations functions. "Special charges" are unusual expenses that Amtrak elected to show separately. These include the costs associated with a 10-percent reduction in management staff, the closing of a power plant, and the termination of a contract for rail-car assembly.
总页数：	28
报告类型：	科技报告