الفهرس 
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Abstract
Egyptian railway deficit is due to that the actual cost increases to the revenue. It is well known that the actual costs may include a number of abuses. Railway Standard transportation costs are an essential parameter to insure the best operating, managing and maintaining performance.
The present research aims to propose a methodology to estimate the standard costs to achieve the following three goals:
1. Control the management and operating performance.
2. Decrease the gap between standard costs and actual ones.
3. Using standard costs as a base for pricing policy.
Standard costs for all the operating and capital cost elements for ENR can be calculated by the use of:
Actual data for these elements within 2007-08 till 2013-14 and the corresponding operating units for both freight and passenger services on one hand.
Special data concerning inflation rates for products (2007-2013) according to Central Organization of General Knowledge & Statistics for the same period. A methodology must be proposed to estimate the standard costs taking into account the three new following circumstances:
1. The Unified Accounting System, ENR had changed the account system to show the actual operating cost elements since 2008-09.
2. ENR administrative restructuring, it was also re-organized along strategic business lines in early 2008 divided to six administratively and financially independent services.
3. Central Agency for Public Mobilization and Statistics, the inflation rates have been changed to apply new system since 2007.
1.7 Thesis Contents
To realize this goal, the thesis divided into six chapters, which can be summarized as follows:
Chapter 1: Introduction
This chapter defines the problem, the thesis hypotheses, scope, objectives, and the methodology. Then it summarizes the thesis contents.
Chapter 2: Literature Review
It introduces a historical background and literature review of different methodologies to analyze and develop actual and standard operating railway costs. It contains some important national and international projects, research papers and studies belong to the railway actual and standard costs analysis.
Chapter 3: Standard Costs Concepts
It deals with cost models, standard costs concepts, performance deviations, production capacity, performance control, standard costs
as a basis for pricing policy and as a tool to evaluate the performance.
Chapter 4: Data Collections & Field Visits
This chapter deals with collecting data for the actual operating costs and the capital costs (depreciations) elements within 2008- 09 and 2013-14 from ENR-Financial Department and the corresponding operating units for both short and long distances passenger services and freight services from ENR-Operating Department.
Data concerning inflation rates for products (2007-2013), wages and materials (row, semi-manufactured, manufactured) were obtained according to Central Agency for Public Mobilization and Statistics.
The data obtained during the field visits for important workshops and administrative departments were analyzed.
Chapter 5: Proposed Methodology & Applications
Within fifteen steps, the present thesis suggested a methodology to estimate the standard costs for ENR based on quantitative performance index for actual cost elements operating units for both short and long distances passenger services and freight ones according to ENR.
Within five steps, the present research derived three formulas as applications to estimate the standard costs for the three direct services at any year as a function of corresponding general inflation rate number for this year.
Finally, an example on standard costs predictions and the actual corresponding costs were presented applying the proposed methodology form year 2014-15 till year 2019-20 for the three direct services.
Chapter 6: Conclusions & Recommendations
This chapter presents some important derivated functions as follows:
A relation between pass.km for short distances services, long ones, and ton.km for freight services against the fiscal year.
General number of inflation rate as a function of the corresponding year to estimate its value in future. Final modified costs for each three services as a function of (passenger.km) for passengers or (ton.km) for freight.
Relation between relative special inflation rates number for each three services as a function of relative general inflation rates number.
It also summarizes the following important recommendations:
Control the management and operating performance.
Applying scientific planning to decrease the gap between standard costs and actual one.
Using the standard costs as a base for pricing policy to avoid additional burdens on the railway user.
Further studies are suggested to accomplish the present thesis.
KEYWORDS
Egyptian Railway Network Operating Costs - Constructing Costs - Standard Costs - Performance Deviations.