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1.1 Introduction :
Operating Costing is a method of costing applied in ascertaining the cost of rendering services. It is not applicable for entities manufacturing tangible goods. The main objective of operating costing is to compute the cost of the services offered by the organization. The information concerning the business enterprise is very helpful to the management to control it in an efficiently way. As the other branches like financial accountancy and management accountancy, the cost accountancy also serves the important information to the management regarding the operating efficiency of the business. It becomes very easy for management to lay down management policies, to guide management decisions or evaluate operating management performance with the information provided by cost accounting. The term operation in business terminology refers to an activity of the business. It is very important to study the operations of the business in detail because depends on the operations, which hit performs. The management should always concentrate on the efficiency of the operation and also the costs associated to the operations. It is very important to control the costs associated to the operations for the enterprises like manufacturing companies, companies engaged in the process of extraction of materials from earth like, coal mines etc. Generally, the above mentioned business enterprises depend on the operation that it has to be performed in to produce into produce the final output. The costs associated with such operations are generally higher. These costs are called as operating costs. The costs, which are incurred to perform the operation of the enterprise, are called as operating costs. These costs are to be accounted for in order to arrive at the total costs of operation or process, which helps in determining the price of the final product. Cost accounting is the
Transport Costing : Under this method, the operating cost of each vehicle is determined. The common unit of service is tonne kilometer in case of goods transport, and passenger kilometer in case of passenger transport. While, calculating the unit ofservice, the weight and/or passenger and the distance should be calculated. In transport costing cost are classified under following three heads. Fixed cost / Specific cost: Garage charges, Insurance, Taxes, license, time-based depreciation, wages of drivers and cleaners, establishment cost of workshops, general service cost. Semi-variable cost / Maintenance cost : Expenditure on repairs, maintenance, tyres, tubes, accessories and spares.
Hospital costing : The hospital services can be divided into the following categories. Outpatient Department Wards General Services Other Service Department
Method of costing are as follows: a) b) c) d) Utility Services: canteen, hospital Distribution Services: Electricity Transportation Services: Railways, Bus etc. Other Services: such as Management Consultants, courier services etc.
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For a commercial interprise, operating costs fall into two broad categories :
Fixed costs, which are the same whether the operation is closed or running at 100% capacity. Fixed Costs include items such as the rent of the building. These generally have to be paid regardless of what state the business is in.
Variable costs, which may increase depending on whether more production is done, and how it is done (producing 100 items of product might require 10 days of normal time or take 7 days if overtime is used. It may be more or less expensive to use overtime production depending on whether faster production means the product can be more profitable). Variable Costs include indirect overhead costs such as Cell Phone Services, Computer Supplies, Credit Card Processing, Electrical use, Express Mail, Janitorial Supplies, MRO, Office Products, Payroll Services, Telecom, Uniforms, Utilities, or Waste Disposal etc.
I. Cost Unit : It is necessary to decide the unit of cost. The cost units vary from industry to industry. For example, in goods transport industry, cost per ton kilometer is to be ascertained while in case of passenger transport, cost per passenger kilometer is to be ascertained. Costs units may be single or composite.
a) Single Cost Unit : Enterprise Transport Hospital Water Supply Cost Unit Per ton, per Km, per passenger Per bed Per gallon
b) Composite Cost Unit : Passenger Transport Goods Transport Hotel Cinema Electricity Per passenger-km Per ton-km, ton mile Per room day Per seat per show Per kilowatt hour
II. Identify Costs : The next step is to identify various costs under different headings as below : a) b) c) Fixed or standing charges Semi-fixed or maintenance charges Variable or running charges
Why MRTS ?
Mass transit system is required as . . . It has high-capacity It is fast It is environment-friendly It is financially viable and economical And is attractive to the commuters
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Advantages of MRTS :
Carries same amount of traffic as 6 lane bus or 26 lane Private cars (Either way). Reliable, Comfortable and Safe Reduces time by 50-75% as compared to road No Air pollution and less noise levels Energy efficient; Consumes 1/5th Energy per road passenger km. Occupies no road space if underground and only about 2m width of road if elevated
Project Inception :
The Government of Maharashtra (GOM) through MMRDA, in order to improve the traffic and transportation scenario in Mumbai and to cater to the future travel needs in the next 2-3 decades has been exploring the viability of various alternative Mass Transit systems which are efficient, economically viable, environment friendly etc. In this context, a detailed feasibility study was carried out under the Indo-German Technical Co-operation by entrusting the consultancy work to TEWET in association with DE-Consult & TCS, during 1997-2000. The study recommended a mass transit corridor from Andheri to Ghatkopar as potentially bankable and economically viable, after examining a number of alternative corridors and alignments. This study was updated by MMRDA in May 2004. In the mean time, DMRC (Delhi Metro Rail Corporation) prepared the master plan for Mumbai metro, wherein they have recommended to extend Andheri11
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Background Locale Transit type Number of lines Number of stations Daily ridership Chief executive Headquarters Mumbai, Maharashtra, India Metro 3 (Phase 1) 12 (Line 1) 1.5 million (Line 1 estimate) Bharat Bhushan Modgil Satellite Silver, Andheri-Kurla Road, Marol, Andheri (East), Mumbai www.mumbaimetroone.com Operation Operation will start March 2014
Website
Operator(s)
Train length
4-6 coaches
Headway
3 minutes
Technical
System length
Track gauge
1,435 mm (4 ft 8 12 in)
Electrification
Average speed
Top speed
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The Mumbai Metro is a metro system under construction in the Indian city of Mumbai. The system is designed to reduce straffic congestion in the city, and will be built in three phases over a 15-year period, with overall completion expected in 2021. When complete, the core system will comprise three high-capacity metro railway lines, spanning a total of 63 kilometres (39 mi). The Mumbai Metro's operator is Mumbai Metro One Pvt Ltd (MMOPL), a joint venture company formed by Reliance Infrastructure, Veolia Transport and the Mumbai Metropolitan Region Development Authority (MMRDA).
In June 2006, Prime Minister Manmohan Singh inaugurated the first phase of the Mumbai Metro project. Construction work began in February 2008. A successful trial run was conducted in May 2013, and the system's first line is expected to enter operation in March 2014, although some aspects of the project have been afflicted by delays and cost issues. The jMumbai Metro is India's first public private partnership metro project in which all the three phases (construction, operation and maintenance) were given to a private player.
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The Government of Maharashtra through the MMRDA, in order to improve the traffic and transportation scenario in Mumbai and to cater to the future travel needs in the next 2-3 decades began exploring the viability of various alternative mass transit systems which are efficient, economically viable and environment friendly. In this context, a detailed feasibility study was carried out under Indo-German technical co-operation by entrusting the consultancy work to TEWET in association with DE-Consult and TCS, during 1997-2000. The study recommended a mass transit corridor from Andheri to Ghatkopar as potentially bankable and economically viable, after examining a number of alternative corridors and alignments. This study was updated by MMRDA in May 2004. Meanwhile, the Delhi Metro Rail Corporation (DMRC) prepared the master plan for Mumbai metro, wherein they recommended extending the Andheri-Ghatkopar section to Versova as part of the master plan and identified it as a priority corridor for implementation. The State Government declared the project as a "public vital infrastructure project" and designated the MMRDA as the Project Implementation Agency (PIA). The master plan unveiled by the MMRDA in 2004 encompassed a total of 146.5 kilometres (91.0 mi) of track, of which 32 kilometres (20 mi) would be underground. The Mumbai Metro was proposed to be built in three phases, at an estimated cost of 19,525 crore. In 2010, the MMRDA revised the estimated cost of constructing the nine lines to 36000 crore (US$5.9 billion).
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Phase
Line
Length (km)
1 Phase I (20062011)
11.07
38.24
13.37
4 Phase II (20112016) 5
Charkop Dahisar
7.5
Ghatkopar Mulund
12.4
9.5
Andheri(E) - Dahisar(E)
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21.8
Sewri Prabhadevi
3.5
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On 27 February 2012, India's central government gave in-principle approval to the plan for Line 3. According to the plan, the Japanese International Cooperation Agency (JICA) will cover 50% of the project's debt, while the state government will have an equity stake of 16%, and central government taking 14% equity. The rest will be subordinate debt from other sources. In April 2012, the MMRDA announced plans to grant the Mumbai Metro Rail Company increased management autonomy, in an effort to enhance the project's operational efficiency. In July 2012, the MMRDA announced plans to add more metro lines to its existing plan, including a line parallel to the Western Express Highway from Bandra to Dahisar. This line is expected to reduce the passenger load on the Western Line and vehicle traffic on the highway. Another proposed route, the 30-kilometre (19 mi), 28-station WadalaKasarvadvali line, received inprinciple approval from the state government in 2013. The MMRDA also intends to convert the proposed LokhandwalaSEEPZKanjurmarg monorail route into a metro line.
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Line
Name of Corridor
Length (km)
Versova-Andheri-Ghatkopar
11.40
2356
Charkop-Bandra-Mankhurd
32
7660
Colaba-Bandra-SEEPZ
33.5
24,430
Charkop-Dahisar
7.8
4680
8757
Wadala-Carnac Bunder
13.5
2635
SEEPZ-Kanjurmarg
10.5
4200
18
10,800
Sewri-Prabhadevi
3.50
2100
Total
160.90
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22
24
25
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Mumbai Metro Rail Corporation was incorporated on 30.04.2008. GoM approved the project with section Colaba to Mahalaxmi as underground and rest elevated. GR issued on June 15, 2010 declaring project as vital Infrastructure project and designated MMRC as the project implementing agency.
GoM has forwarded the proposal to DEA, for in-principle approval and to consider the project under the Viability Gap funding Scheme for Infrastructure project under BOT/PP scheme of GoI.
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1. Charkop-Dahisar -8.00km:- M/s Span Consultants Pvt Ltd. Survey works in progress.Draft DPR has been submitted by the consultants and final DPR is expected shortly. 2. Andheri (E) to Dahisar (E) 16.00 km:- M/s Span Consultants Pvt Ltd. Survey works in progress. Draft DPR is expected by end of July 2010. 3. BKC- Kanjur Marg Via Airport 22.0km (Extended up to Mahim approximately- 4.00 Kms): M/s Rites Ltd and LASA Pvt Ltd (JV). Survey works in progress. Draft DPR is expected shortly. 4. Ghatkopar- Mulund 12.50 Km:- M/s CES(I) Pvt Ltd. Survey works in progress. Draft DPR is expected shortly. 5. Hutatma Chowk to Ghatkopar (21.80 Km):- M/s CES(I) Pvt Ltd. Survey works in progress. Draft DPR is expected shortly.
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Provides East-West rail based connectivity to Central and Western suburbs Facilitates smooth and efficient interchange between suburban rail system and MRT System at Andheri and Ghatkopar stations
Reduces the journey time from 71 minutes to 21 minutes, between Versova and Ghatkopar
Provides rail based access to the MIDC, SEEPZ and Other commercial developments
1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
Route length Elevated alignmentMaximum gradientMinimum curvature Minimum Ground Clearance No. of stations Platform Length Car Depot Length of coach Width of coach -
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All stations are elevated. All stations will have good interchange facilities with other modes of transport All stations are of side platform configuration. All the stations will have platforms at an average height of 12 to 13 m, concourse will be provided at an intermediate level which has ticketing and other facilities.
All stations will be provided with escalators for accessing concourse and platform levels. Stations will be provided with automatic fare collection system and will be access controlled.
Lifts & other facilities have been provided for physically challenged
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Passenger Security and Information System The passenger security and information system would manage the MRTS passenger related functions. Operation Control Centre (OCC)
Traction - 25 Kv Ac OHE Cab signaling with Automatic Train Protection. Rolling Stock with all advanced features Train control With Driver Ticketing system - Automatic Collection Train Composition Four/Six Coaches No. of Classes - Single Class Environment - Air Conditioned Max. Speed - 80 kmph Average Speed - 33 kmph Acceleration - 1.0 m/sec2 Deceleration - 1.2 m/sec2. Frequency (2009)- 4 min ,(2031)- 3 min. Carrying Capacity/rake -1500 Pax. System Capacity 60,000 pphd
To supervise the passenger areas and trains, To provide visual information to passengers and at stations. To provide one way communication from Operation Control Centre to the passengers at stations through Public Announcement (PA) system.
Closed Circuit Television (CCTV) System monitoring the stations and emergency call points on the stations. Dynamic visual displays and loudspeakers.
Total Journey Time 21 min Approx CCTV cameras, loudspeakers, and information displays will be provided.
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Ridership Forecast :
Exhaustive data has been collected from primary and secondary sources and compiled. This data has been used in developing transport demand model to forecast future travel demand for the horizon years 2011, 2021, 2031. In the present study, the MRT rider ship has been assessed considering the impact of road improvements proposed under Mumbai Urban Infrastructure Project (MUIP) and other committed projects.
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2058 out of 2520 piles are completed 495 out of 754 pile caps are completed 533 out of 868 piers are completed 176 out of 423 pier caps are completed 220 out of 747 U-Girder casting are completed
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