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在铁路走向市场过程中,铁路运输设备单位材料成本会计开始面临新的环境,需要进行相应的调整和变革,才能适应当前经济发展的新要求。本文在对铁路运输设备单位材料成本会计存在的问题进行系统分析的基础上,提出创新材料成本会计理念、完善材料成本会计管理、加强材料成本会计核算、强化材料成本会计监督等提升铁路运输设备单位材料成本会计水平的对策。
In the process of railroad going to the market, the material cost accounting of railway transportation equipment unit is facing a new environment, which needs to be adjusted and changed accordingly to meet the new requirements of current economic development. Based on the systematic analysis of the problems existing in material cost accounting of railway transportation equipment units, this paper proposes the concept of material cost accounting innovation, the improvement of material cost accounting management, the strengthening of material cost accounting and the enhancement of material cost accounting supervision to improve the unit of railway transportation equipment Countermeasures of material cost accounting level.