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在阐述铁路运输企业站段推行全面预算管理意义的基础上,提出铁路运输企业站段必须建立有效的全面预算管理体系,全面预算管理应实现流程化管理。分析影响成本费用预算管理目标实施的主要因素,提出提高成本预算管理运用效果的对策:培育管理增效意识和文化,提高站段层级的控制力;强化全面预算管理培训,提高车间、班组的执行力;坚持管理创新,畅通信息交流;建立、健全奖惩激励机制,实现成本费用预算管理与绩效考核相结合。
On the basis of elaborating the significance of implementing the comprehensive budget management in the railway station segment, it is suggested that an effective overall budget management system must be established in the station segment of the railway transportation enterprise, and the overall budget management should realize the process management. Analyze the main factors affecting the implementation of budget management objectives and put forward countermeasures to improve the effectiveness of cost budget management: cultivate awareness and culture of efficiency improvement and enhance control over station level; strengthen overall budget management training and enhance the implementation of workshops and teams Force; adhere to management innovation, smooth communication of information; establish and improve incentives incentive mechanism to achieve cost and budget management and performance assessment combined.