摘要
在当前的经济发展背景下,我国铁路企业的管理方式和管理制度正在逐渐向国际化、现代化迈进,企业更多地将管理的重心转移到管控成本、减少支出上。如何有效控制企业的各项成本费用,做到事前有预测、事中有控制、事后有考评,需要借助于一系列的预算管理方法,尤其是在与日常管理工作相关度较大的费用预算方面采用先进、有效的预算方法帮助企业的决策者和管理者做好相应的管理以及控制工作。本文通过在Lx车务段应用零基预算法,对应用过程进行分析,发现其优势与不足,促进零基预算法在铁路企业的应用与创新。
Under the current economic development background,the management mode and management system of railway enterprises in China are gradually internationalized and modernized,and the focus of enterprise management is shifted to controlling cost and reducing expenditure. How to effectively control the cost of the enterprise,so as to achieve predictions in advance,control in the event and evaluation afterwards? This requires a series of budgetary management methods,especially in the cost budget which is closely related to the daily management work,using advanced and effective budgetary methods to help the decision makers and managers of the enterprises to do the corresponding management and control work. In this paper,through the application of zerobased budgeting method in Lx depot,the application process is analyzed,and its advantages and disadvantages are found,so as to promote the application and innovation of zero-based budgeting method in railway enterprises.
作者
李达琦
纪敏杰
冯红霞
LI Da-qi;JI Min-jie;FENG Hong-xia(School of Accounting, Lanzhou University of Finance and Economics, Lanzhou Gansu,730020)
出处
《山西大同大学学报（社会科学版）》
2019年第3期116-119,共4页
Journal of Shanxi Datong University(Social Science Edition)
关键词
零基预算
铁路企业
管控成本
zero base budget
railway enterprise
control cost
