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论文编号：	10871
作者编号：	2220150463
上传时间：	2019/6/12 17:04:41
中文题目：	铁路站段A综合维修段成本预算管理研究
英文题目：	Study on Cost Budget Management
指导老师：	李姝 教授
中文关键字：	铁路站段；成本控制；预算管理
英文关键字：	Railway station; Cost control; Budget management
中文摘要：	摘要随着铁路运输企业改革步伐的加快，从铁路总公司到各大铁路局集团公司不断加大新线、复线投资力度，为在保证安全运输的前提下顺利实现各项经营指标，铁路运输企业一方面不断增加客货运输收入；另一方面不断优化成本管理、降低成本支出。但从目前铁路运输企业成本管理现状看，铁路运输企业成本与日俱增，进行成本优化管理刻不容缓。而成本预算管理作为成本管理的重要环节，贯穿成本管理整个过程，铁路运输站段尤其是新组建成立的综合维修段作为铁路运输企业最基础、最主要的成本支出单位，加强其成本预算管理显得尤为重要。从目前铁路综合维修段成本预算管理现状看，其成本预算管理与其他先进行业还存在一定差异，加强其成本预算管理不能简单地照抄其他行业的管理方法，应结合综合维修段生产经营特点，针对其在成本预算管理存在的问题，运用一定的成本预算管理理论，提出科学、合理的成本预算管理方法，进而达到优化成本管理、提高经营效益的目的。本文基于成本控制与预算管理的相关理论，重点对决定成本预算的物资定额管理、成本预算过程控制、成本预算考核评价等方面对A综合维修段的成本预算管理进行全过程分析，从而发现其成本预算管理存在的突出问题，并通过进一步完善成本预算管理制度、强化物资定额管理、加强成本预算过程控制以及提高成本预算考核力度等措施，达到优化成本管理、降低成本支出的目的，希望本文的研究能为我国铁路运输站段成本预算管理提供一定借鉴。关键词：铁路站段；成本控制；预算管理
英文摘要：	Abstract With the acceleration of the reform of railway transport enterprises, investment in building new lines and double lines has been steadily increased from railway headquarters to major railway administration group companies. In order to achieve the operation targets on the premise of ensuring safe transportation, on the one hand, railway transport enterprises continue to increase passenger and freight transport revenue; on the other hand, they continue to optimize cost management and reduce costs and expenditures. Look from the current railway transport enterprise cost management present situation, the railway enterprise cost increases, so it is urgent to optimize cost control, cost and budget management as an important part of the cost management, throughout the whole process cost management, thus to strengthen transportation stations cost budget management in railway transport enterprise cost management is particularly important. From the current railway transport enterprise cost management present situation, the cost budget management and other industries there is a certain difference, strengthen cost budget management can't simply copy the management methods of other industries, should be combined with characteristics of comprehensive maintenance period of production and operation of railway transportation, the use of certain cost budget management method, in view of the problems existing in the cost budget management, cost budget management method is put forward, further optimize the cost management, improve the efficiency of the railway transport enterprise and the management cost of management efficiency. However, due to the impact of new lines and double lines investment capital interest and salary increase of new employees, the cost of railway transportation enterprises is increasing day by day, cost optimization management is urgent from the current situation of railway transport enterprises. As an important part of cost management, cost budget management runs through the whole process of cost management. Railway transportation stations, especially the newly established comprehensive maintenance section, are the most basic and major cost and expenditure units of railway transportation enterprises. Therefore, it is particularly important to strengthen their cost budget management. From the current situation of cost budget management of railway comprehensive maintenance section, there are still some differences between its cost budget management and other advanced industries. To strengthen its cost budget management, we cannot simply copy the management methods of other industries. It is necessary to put forward scientific and reasonable cost budget management methods according to the production and operation characteristics of comprehensive maintenance section and the existing problems in its cost budget management, so as to optimize cost management and improve operating efficiency. This article is based on the related theory of cost control and budget management, from the perspective of the cost budget management system, the key materials of decision cost budget norm quota management, cost budget management process control, the cost budget evaluation of A comprehensive maintenance period of the cost of budget management were analyzed, and the whole process to find the problems and solutions are put forward. It aims to improve the cost budget management system, strengthen the level of cost budget management, improve the efficiency of cost management, and better achieve the business objectives. It is hoped that the study of this paper can provide some reference for the cost budget management of China's railway transport stations and sections. Based on the theory of cost control and budget management, this paper starts with the cost budget management system, and focuses on the material quota management, cost budget process control, cost budget evaluation and other aspects of the cost budget management of A comprehensive maintenance section to finds out the problems in its cost budget management. Through further improving the cost budget management system, strengthening material quota management, strengthening the cost budget process control and improving the cost budget assessment, this paper achieves the goal of optimizing cost management and reducing cost expenditure. I hope this study can provide some reference for the cost budget management of Chinese railway transport stations . Key words: Railway station; Cost control; Budget management
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