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随着中国铁路总公司和国家铁路局的成立,铁路制度改革尘埃落地,中国铁路总公司正式成为市场主体。为更好的适应市场竞争的需要,在推行全面预算管理的框架体系下,成本管理的重要性日益显现。作为铁路公司营收资金流入的主要单位,客运车站由于其在市场和服务定位的特殊性,在成本管理运用上有其独特属性。本文通过对客运车站成本结构的分析,并结合铁路车务系统客运业务特性及运输组织特点、生产设备配置情况等,对客运车站的成本管理提出一些建议。
With the establishment of China Railway Corporation and the State Administration of Railways, the dust of the railway system reform landed and the China Railway Corporation officially became the market main body. In order to better meet the needs of market competition, under the framework of the implementation of a comprehensive budget management, the importance of cost management is increasingly apparent. As the main unit of the railway company’s revenue inflow, the bus station has its unique attributes in cost management due to its particularity in the market and service positioning. Based on the analysis of the cost structure of the passenger station, combined with the characteristics of the passenger transport business of the railway vehicle system, the characteristics of the transport organization and the configuration of the production equipment, some suggestions are proposed for the cost management of the passenger station.