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文章结合太原铁路局机车检修工作实际,针对机车小辅修成本控制存在的惯性问题,遵循铁道部就开展全面预算管理所制定的各项原则和要求,运用管理会计和全面预算的先进理论,汲取机车小辅修业务系统和相应成本控制系统的已有管理经验,对机车小辅修标准成本体系进行了粗浅的研究,同时结合运输生产实际案例对机车小辅修标准成本的写实测定、机破临修责任成本的核算和控制进行了重点说明和剖析,提出了现行运输生产体系下加强机车小辅修预算管理及成本控文章结合太原铁路局机车检修工作实际,针对机车小辅修成本控制存在的惯性问题,遵循铁道部就开展全面预算管理所制定的各项原则和要求,运用管理会计和全面预算的先进理论,汲取机车小辅修业务系统和相应成本控制系统的已有管理经验,对机车小辅修标准成本体系进行了粗浅的研究,同时结合运输生产实际案例对机车小辅修标准成本的写实测定、机破临修责任成本的核算和控制进行了重点说明和剖析,提出了现行运输生产体系下加强机车小辅修预算管理及成本控制的思路和方法,并对相关管理效应和实施效益作出了总结。
This paper, combined with the actual locomotive maintenance work in Taiyuan Railway Bureau, aims at the inertia problem existing in the cost control of small auxiliary repair locomotives. It follows the principles and requirements set by the Ministry of Railways in carrying out overall budget management. By using the advanced theories of management accounting and overall budget, Small auxiliary business systems and the corresponding cost control system has been the management experience of the minor minor repair standard cost system conducted a superficial study, combined with the actual case of transport production of small auxiliary training standard cost realistic measurement, The author puts forward the following problems: strengthening the management and cost control of minor minor repairs under current transportation production system; combining with the actual situation of locomotive maintenance in Taiyuan Railway Bureau; in view of the inertia problem existing in the cost control of minor minor repairs in locomotives, Department of the overall budget management to carry out the principles and requirements of the development, the use of management accounting and comprehensive budget advanced theory, learn from the small locomotive business systems and the corresponding cost control system has been the management experience of the locomotive minor training standard cost system The superficial research, combined with The actual case of transport production focuses on the realistic measurement of the standard cost of minor minor repairs and the accounting and control of the cost of repairing and repairing, and puts forward the idea of strengthening the budget management and cost control of minor minor repairs under the current transport production system. Methods, and the related management effects and implementation benefits are summarized.