长沙铁路电务段费用预算管理改进研究

发布时间：2018-04-30 01:07

本文选题：铁路电务段 + 预算管理　；参考：《湖南大学》2013年硕士论文

【摘要】：随着改革的不断深入，，铁路行业的市场化进程不断加快，如何提升经营效益、增强竞争力是铁路企业面临的重大难题。电务段是铁路企业的成本中心，费用控制的效果直接影响铁路企业经营效益的高低。预算管理作为一种较为成熟有效的企业管理控制系统，对企业规划战略目标、控制日常活动、分散经营风险以及优化资源配置具有重大意义。本文在文献回顾和理论分析的基础上，从费用预算编制、费用预算执行与控制、费用预算差异分析与调整、费用预算考评等方面详细分析了长沙铁路电务段的费用预算管理现状、存在的缺陷及原因。本文分析发现该电务段存在费用预算基础数据不完整、费用预算编制方法单一、费用预算执行力不强、费用预算指标分解细化度不高、费用预算执行的审批流程不规范、费用预算差异分析不深入、缺乏费用预算考评氛围、费用预算考评指标单一、费用预算考评结果未能与激励措施有效挂钩等问题，导致费用预算管理未达到预期效果。针对费用预算管理各环节存在的问题，本文从构建良好的内部文化环境、优化预算管理组织结构、完善定额标准和预算基础数据、灵活选择费用预算编制方法、加强制度约束、合理分解费用预算指标、规范各项费用支出、完善费用预算差异分析和反馈机制、构建费用预算考评指标体系等方面提出改进建议。本文旨在提供全面、可行的费用预算管理改进措施，以期对长沙铁路电务段提升费用预算管理水平有所帮助。
[Abstract]:With the deepening of the reform, the market-oriented process of railway industry is speeding up. How to improve the operating efficiency and enhance the competitiveness is a major problem faced by railway enterprises. The electric service section is the cost center of the railway enterprise, and the effect of the cost control directly affects the operation benefit of the railway enterprise. As a mature and effective enterprise management and control system, budget management is of great significance to the strategic objectives of enterprise planning, control of daily activities, diversification of operational risks and optimization of resource allocation. On the basis of literature review and theoretical analysis, this paper analyzes and adjusts the cost budget, including cost budgeting, cost budget execution and control, cost budget variance analysis and adjustment. The present situation, defects and causes of cost budget management in Changsha Railway Communication Section are analyzed in detail. In this paper, we find that the basic data of cost budget is incomplete, the method of preparing cost budget is single, the execution of cost budget is not strong, the breakdown degree of cost budget index is not high, and the approval process of cost budget execution is not standard. The analysis of cost budget difference is not deep, the cost budget evaluation atmosphere is lacking, the cost budget evaluation index is single, the cost budget evaluation result can not be effectively linked with the incentive measures, and the cost budget management has not achieved the expected effect. In view of the problems existing in various aspects of cost budget management, this paper aims at constructing a good internal cultural environment, optimizing the organizational structure of budget management, perfecting the quota standard and basic budget data, flexibly selecting the method of cost budgeting, and strengthening the system constraints. The paper puts forward some suggestions on how to reasonably decompose the cost budget index, standardize the cost expenditure, perfect the analysis and feedback mechanism of the cost budget difference, and construct the cost budget evaluation index system. The purpose of this paper is to provide comprehensive and feasible measures to improve the cost budget management in order to improve the cost budget management level of Changsha Railway Communication Section.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F532.6

【参考文献】