零基预算法在铁路企业成本管控应用研究
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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.
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.
引文
[1]周卫.管理会计在企业中的应用探析[J].财税研究,2019(02):155-156.
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[3]张绪才.“零基预算”有助封堵“突击花钱”[J].中国监察,2012(01):42-42.
[4]冯巧根.对管理会计基本指引、应用指引的解读[J].财会月刊,2019(01):7-14.
[5]倪秋菊.零基预算的发展以及在我国的适用性[J].湖北经济学院学报,2005(04):56-61.
[2]李虹.我国实施零基预算改革研究[J].公共管理,2014(05):42.
[3]张绪才.“零基预算”有助封堵“突击花钱”[J].中国监察,2012(01):42-42.
[4]冯巧根.对管理会计基本指引、应用指引的解读[J].财会月刊,2019(01):7-14.
[5]倪秋菊.零基预算的发展以及在我国的适用性[J].湖北经济学院学报,2005(04):56-61.