联系我们

论文查询结果	返回搜索

论文编号：	9102
作者编号：	2220150461
上传时间：	2017/6/6 20:41:09
中文题目：	J铁路公司货运成本精细化管理研究
英文题目：	Research on Freight Cost Refinement Management in J-Railway Company
指导老师：	王志红
中文关键字：	铁路货运成本；成本信息；精细化管理
英文关键字：	railway freight cost; cost information; refinement management
中文摘要：	随着我国铁路行业市场化改革日益深化，铁路运输企业在肩负社会客货运输责任的同时，面临自主经营、自负盈亏的自主化经营局面。由于铁路运输业务按照车务、机务、工务、电务通信、车辆、供水供电等多个系统分别归口管理，且各系统成本费用包含的内容各不相同，决定了铁路运输企业引入作业成本法等先进的成本核算方法难度较大，在短期内难以满足日益增长的成本管理需求。由于铁路运输成本包含项目多、结构复杂、难以归集等特点，决定了长期以来铁路运输企业未能实现对各线路开展货运业务的盈亏情况进行分别核算和报告，导致成本管理较为粗放，提供的成本信息不能满足精细化管理需求。本文目的在于从铁路运输企业成本管理工作现状出发，运用成本动因分析和数理统计等方法，按照各线路货运成本发生的动因，对各项成本费用进行划分归集，实现对各线路货运业务成本支出额度和盈利能力的评价，准确反映各线路货运业务经营管理成果，为优化生产力布局、绩效挂钩考核、核定收支预算提供坚实的成本信息保障。本文选取2014-2016年J铁路公司财务报告、统计报表相关数据，逐项分析各线路货运成本，模拟生成J铁路公司各线路货运业务利润表，实现对各线路货物运输业务的综合评价，推进成本管理精细化进程；同时针对模拟生成报表在成本归集等环节存在问题，提出科学设置管理机构、优化成本核算办法、强化成本管理信息技术支持等落实措施，确保成本精细化管理有效服务于企业日常经营，为铁路运输企业制定节支降耗方案、提升成本分析水平、优化业绩考核指标提供新的思路和方法。
英文摘要：	With the deepening market-oriented reform of china's railway industry, railway transportation enterprises need to take on the job of social passenger and cargo transport, meanwhile, they are faced with self-management, and the responsibility for their own profits and losses. As the railway transport businesses are put under centralized management by many systems, such as car, maintenance, factory, vehicle, electrical communication, water and power supply service, etc.，and the cost of each system contains different contents, which determine the difficulty of introduction of advanced cost accounting methods like Activity-based costing, it is more difficult to meet the needs of growing cost information in a short period. Because of the features of many included items, complex structure and difficulty to collect of railway transportation cost, railway transportation enterprises failed to achieve the check and report to the line carrying out the freight business profit and loss for a long time, resulting in more extensive cost management and cost information supplied which cannot meet the needs of fine management. The purpose of this paper is to begin with the current situation of the cost management of railway transportation enterprises, and to use the methods of cost motivation analysis and mathematical statistics to divide and collect each cost according to the causes of the freight cost of the lines, and to realize the assessment of the cost of freight business quota and profitability, accurately reflecting the results of line freight business management, providing a solid cost information security for the productivity layout optimization, performance-linked assessment, approved revenue and expenditure budget. This paper chooses the financial and statistical reports and relevant data of J railway company from 2014 to 2016, and analyzes the freight costs of each line, simulating the income statement of freight transportation business of it, realizing the comprehensive evaluation of each line business transport, and promoting the process of cost of freight transportation business management refinement; at the same time, as for the existing problems in the cost of integration and other aspects of report generated by simulation, to put forward establishing management agencies scientifically, optimizing the cost accounting methods, and strengthening the cost management information technology support and other measures to ensure that the cost refinement serves business daily management effectively, for railway transport enterprises to develop energy savings plan, enhance the level of cost analysis and optimization of the performance evaluation index to provide new ideas and methods.
查看全文：	预览  下载(下载需要进行登录)