论文部分内容阅读
现行运输生产体系下,要加强机车小辅修预算管理及成本控制。在机车小辅修预算的编制中,标准成本的测定是预算管理的前提,其方法包括作业过程写实测算法、历史成本推测法、预测法和期望法。机车小辅修预算编制包括机车小辅修标准成本的审定、预算的编制、下达、执行、调整、分析和考核等一系列环节。预算分析的基本方法有对比分析法和因素分析法。考核应涉及机务系统作业组织的各个环节,抓重点、难点进行考核。
Under the current system of transportation and production, we should strengthen the budget management and cost control of small auxiliary repair of locomotives. In the preparation of a small auxiliary locomotive budget, the determination of the standard cost is the prerequisite for budget management. The methods include the realistic calculation method of the operation process, the historical cost inference method, the forecast method and the expectancy method. Auxiliary small locomotive budget preparation, including the locomotive small auxiliary standard cost validation, budget preparation, release, implementation, adjustment, analysis and assessment and a series of links. The basic methods of budget analysis are comparative analysis and factor analysis. The examination shall involve all aspects of the operating system of the aircraft maintenance system, focusing on the key points and examining the difficulties.