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本文对铁路运输企业成本管理的内容和目标进行了阐述,针对铁路运输企业成本管理及控制中存在的问题进行探讨与分析,就成本控制意识淡薄、成本管理手段落后、评价激励机制欠缺、财务人员综合素质不高等问题提出了相应的改进措施:以提高认识为前提、以全面预算管理为主措、以信息化建设为手段、以科学评价激励机制为载体、以提升业务素质为保障加强成本管控,通过改进措施不断加强成本管理与控制,降低单位的成本费用,实现企业经营目标。
This article elaborates the contents and objectives of cost management for railway transportation enterprises, discusses and analyzes the problems existing in the cost management and control of railway transportation enterprises, discusses the problems of low awareness of cost control, backward cost management methods, lack of evaluation incentive mechanism, Comprehensive quality is not high, put forward corresponding improvement measures: to raise awareness as a prerequisite to comprehensive budget management as the mainstay of the information technology as a means of scientific evaluation and incentive mechanism as a carrier in order to enhance the quality of business to strengthen the cost control , Through continuous improvement measures to improve cost management and control, reduce unit costs and achieve business goals.