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铁路企业如何进一步加强管理,降低物资费用支出,是成本管理的重要内容。物资管理部门作为物资成本控制的关键部门,对保证企业生产的顺利进行、降低成本和提高经济效益起着举足轻重的作用。铁路运输企业的成本费用是铁路生产经营过程中活劳动和物化劳动耗费的货币体现,是反映企业生产经营活动的综合指标,是制定运输价格投资决策、营销政策和企业之间清算的重要依据。而铁路运输企业成本的管理与控制是在成本的形成过程中,对成本形成的各项具体活动进行指导、限制和监督,如果发现偏差,迅速采取有效的措施加以控制,推广先进的经验,改进工作中的缺点,使各项具体的费用消耗符合成本支出的有关法规、政策,将成本控制在投资计划规定的范围内,达到以较少的消耗取得较大的效益的目的。
How to further strengthen the management of railway enterprises to reduce material expenses, is an important part of cost management. Material management department as a material cost control of key departments, to ensure the smooth progress of production, reduce costs and improve economic efficiency plays a decisive role. The cost of railway transport enterprises is the manifestation of living labor and materialized labor in the course of railway production and operation. It is a comprehensive index reflecting the production and business activities of the railway, and is an important basis for formulating investment decisions on transport prices, marketing policies and liquidation among enterprises. However, the management and control of the cost of railway transportation enterprises is to guide, limit and supervise all the concrete activities of cost formation in the process of cost formation. If any deviation is found, take effective measures to control quickly, promote advanced experience and improve The shortcomings of the work, so that the specific cost of consumption in line with cost-related laws and regulations, the cost control within the scope of the investment plan to achieve greater efficiency with less consumption purposes.