AB铁路公司动车段成本预算管理研究

发布时间：2018-01-21 12:11

本文关键词： 铁路企业动车段成本预算资源消耗　出处：《广东财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：预算管理是管理会计中的重要组成部分,在管理会计中,预算管理是一个重要且日益普及的方面。高铁发展迅猛,铁路企业成本激增,进行成本控制刻不容缓。成本预算管理对成本控制有着显著的作用。然而铁路运输行业与其他行业有着较大的差异,其预算管理不能简单地参考其他行业的预算管理。本文的研究对象是某AB铁路公司的的一个基层单位动车段,其主要工作任务是给高铁动车组维修、检查和保养。本文通过文献研究法、案例研究法和实地调研法,对AB铁路企业其中一个基层单位动车段的成本预算管理进行研究,从其预算决策、预算编制、预算执行、预算考核等方面对动车段的成本预算管理全过程进行分析、从而发现存在问题并提出建议。希望本文能加强铁路企业及下属基层站段对成本预算管理重要性的认识,并促进铁路企业对成本预算管理认识和操作上的误解和盲区进行纠正,找到行之有效的并切合实际的成本预算管理方法。从而有效地控制成本,合理地分配资源,提高资源利用率,提高铁路企业及下属站段成本预算管理的有效性、科学性。成本预算管理能为动车段提高经营管理效益,更好的实现经营目标,希望本文的研究能为中国铁路企业成本预算管理提供了一个实践借鉴。
[Abstract]:Budget management is an important part of management accounting, management accounting, budget management is an important and growing popularity. The rapid development of high-speed railway enterprises, cost surge, cost control is imperative. The cost budget management has a significant effect on cost control. However, the railway transportation industry and other industries have a large difference between the budget management of the budget management can not simply refer to other industries. The research object of this paper is a basic unit of a depot AB railway company, its main task is to high-speed rail EMU maintenance, inspection and maintenance. In this paper, through literature research, case study and field investigation method and Study on the cost budget management of railway enterprises AB one basic unit depot, from the budget making, budget preparation, budget execution, to move the car segment into the budget assessment etc. Analysis of the whole process of the budget management, so as to find out the problems and put forward some suggestions. I hope this paper can strengthen the railway enterprise and its grassroots awareness of the importance of cost budget management, and promote the railway enterprises to correct the cost budget management understanding and operation of misunderstanding and blind, cost budget management method to find effective and practical. In order to effectively control the cost, the rational allocation of resources, improve resource utilization, improve the railway enterprise and its effectiveness, section cost budget management scientific. Cost budget management can improve the management benefit for the depot, to achieve business objectives better, I hope this research can provide a reference for the practice of a cost the budget management of railway enterprises Chinese.

【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F532.6;F530.68

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