上海铁路局转型发展驱动成本管控创新实践

发布时间：2018-05-09 11:20

本文选题：上海铁路局 + 成本管控　；参考：《财务与会计》2017年01期

【摘要】：正铁路管理体制、经营机制及经营形势等内外部经营环境的巨大变化,驱动铁路企业必须通过转型发展,提升经营创效能力,以适应市场竞争及可持续发展需求。在铁路运输企业中具有代表性的上海铁路局(下称上海局)积极应对经营环境变化,以全面预算管理为基础探索企业成本管控创新实践,寻求创效能力提升新途径,取得了一定成效。一、经营环境变化驱动铁路运输企业转型发展近几年,铁路运输企业经营环境发
[Abstract]:The great changes of internal and external operating environment, such as railway management system, management mechanism and operating situation, drive railway enterprises to develop through transformation and enhance their ability to create results in order to meet the needs of market competition and sustainable development. The Shanghai Railway Bureau (hereinafter referred to as the Shanghai Bureau), which is a representative of railway transportation enterprises, actively responds to the changes in the operating environment, explores the innovative practice of enterprise cost control and management on the basis of comprehensive budget management, and seeks a new way to enhance the ability to create results. Some achievements have been made. 1. Changes in the operating Environment have driven the transformation and development of railway transport enterprises in recent years, and the operating environment of railway transport enterprises has developed.
【作者单位】：上海铁路局财务处;
【基金】：上海市财会学会重点课题“基于价值创造的铁路企业管理会计实践研究”的阶段性研究成果
【分类号】：F532.6

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