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论文编号：	10253
作者编号：	2220140394
上传时间：	2018/6/15 15:45:00
中文题目：	铁路企业工区系统成本控制研究——以B工务段为例
英文题目：	Research on the cost control of the railway enterprise''s track divisions：the B track division as an example
指导老师：	李姝
中文关键字：	铁路企业；工务系统；成本控制
英文关键字：	railway enterprises， track division， cost control
中文摘要：	近年来，我国铁路建设获得了突飞猛进的发展，工务系统是决定铁路建设投资费用的重要因素，逐渐受到企业和人们的关注，在实际运作当中铁路成本费用占铁路总成本支出的15％。随着铁路总公司和铁路局企业经营管理体制改革逐步深入，加强工务系统成本费用管理是深化成本管理的一个突出而又迫切的问题。铁路建设单位需要根据实际情况制度针对性的成本控制计划，引导所有员工共同参与，使成本控制发挥出更大的职能作用。本文主要阐述成本管理的几点建议，以实现铁路运输成本控制的目标。由于铁路内部成本管理效率较低，使得铁路运输成本增长过快。所以铁路建设部门应该制定完善合理的成本费用控制制度，减少不必要的费用支出，从而在未来发展过程中获取更大的竞争优势，本文运用自己的专业知识，分析了铁路工务系统成本控制的现状及存在的问题和原因，主要包括：成本预算机制不科学；基层的核算管理有待加强；成本管控方法传统单一；缺乏有效的监督考核。最后针对产生问题的这一系列成因提出了在工务系统加强成本控制的建议。第一，加强成本预算管理；第二，建立健全成本核算；第三，引入作业成本法，提高成本控制效果，作业成本法注重间接费用的归集与分配，使成本核算更准确，从而使铁路基层企业经营决策更加合理；并且由于其关注成本发生过程，促使企业关注“增值作业”；同时在作业中心的基础上建立成本责任中心，从而加强内部成本管理。；第四，强化成本控制的监督考核。
英文摘要：	In recent years， China's railway construction has achieved rapid development. The public affairs system is an important means to determine the investment cost of railway construction. In actual operation， railway cost accounts for 15% of total railway cost. With the gradual deepening of the reform of the management system of the Railway Corporation and the Railway Bureau， strengthening the cost management of the work system is a prominent and urgent problem to deepen the cost management. The railway construction units need to take the targeted cost control measures according to the actual situation， and guide all the employees to join together so that the cost control can play the most important role. This paper mainly expounds several suggestions on cost management， so as to achieve the goal of railway transportation cost control. Due to the low efficiency of Railway internal cost management， the cost of railway transportation has increased too fast. Therefore， the railway construction department should formulate a reasonable and reasonable cost control system， reduce unnecessary expenses， and thus gain a greater competitive advantage in the process of future development. In this paper， the application of Activity-Based analyzes the current situation， problems and causes of cost control in railway maintenance system：The cost budget mechanism is unscientific；the accounting management of the grass-roots needs to be strengthened；cost management and control method traditional single；lack of effective supervision and assessment. The end， the author puts forward suggestions for strengthening cost control in works system: the first，strengthening cost budget management；the second，establish and improve the cost accounting；the third，introduction of activity-based costing. The activity-based costing pays more attention to the collection and distribution of indirect cost， which makes the cost accounting more accurate， thus making the management of the railway grass-roots enterprises more reasonable; and because of their attention to the cost process， the enterprises pay attention to the "value-added operation"， and at the same time， the cost responsibility center is set up on the basis of the operation center， thus strengthening the internal formation. This management. Forth， supervision and assessment of strengthening cost control.
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