基于分线模型的铁路运输企业分线成本核算系统研究与实现
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- 英文论文题名：Research and Implement of Railway Transport Enterprise Railway Line Cost Accounting System Based on Railway Line Models
- 论文作者：孙晶
- 英文论文作者：Sun Jing ; Institute of Computing Technologies ; China Academy of Railway Science
- 年：2016
- 作者机构：中国铁道科学研究院电子计算技术研究所;
- 论文关键词：分线模型 ; 铁路运输企业 ; 分线成本核算
- 英文论文关键词：Railway Line Model ; Railway Transport Enterprise ; Railway Line Cost Accounting
- 会议召开时间：2016-11-16
- 会议录名称：第十一届中国智能交通年会大会论文集
- 语种：中文
- 分类号：F532.6;F530.68;U29-39
- 学会代码：ZJTX
- 会议名称：第十一届中国智能交通年会
- 会议地点：中国重庆
- 主办单位：中国智能交通协会
- 学会名称：中国智能交通协会
- 页数：8
- 文件大小：1685k
- 原文格式：D
- 会议级别：全国
摘要
随着铁路改革的进一步深化,铁路企业对成本核算提出了更高的要求,要求能够核算出分线的收支利,并对不同线路进行差异化管理。在对现有铁路运输企业分线成本核算暂行办法学习研究的基础上,设计了铁路运输企业分线成本核算模型,并提出了基于分线模型的铁路运输企业分线成本核算系统总体架构和设计方案,极大地提升了企业财务管理水平,为铁路运输企业健康稳定的可持续发展奠定了基础。
With the further railway reform,Railway enterprises put forward higher requirements for cost accounting and the ability to account the revenue,expenditure and profit of different railway lines,and take differentiation management for different railway lines.On the basis of the study and research of the interim measures of current railway transport enterprise railway line cost accounting,we've designed railway line cost accounting models for railway transport enterprise railway line cost accounting system,and put forward general architecture and design solution based on these models.It has greatly enhanced the level of enterprise financial management and laid the foundation for the healthy and stable enterprise for sustainable development.
With the further railway reform,Railway enterprises put forward higher requirements for cost accounting and the ability to account the revenue,expenditure and profit of different railway lines,and take differentiation management for different railway lines.On the basis of the study and research of the interim measures of current railway transport enterprise railway line cost accounting,we've designed railway line cost accounting models for railway transport enterprise railway line cost accounting system,and put forward general architecture and design solution based on these models.It has greatly enhanced the level of enterprise financial management and laid the foundation for the healthy and stable enterprise for sustainable development.
引文
[1]张宏,李金杰,罗德刚.铁路运输企业成本费用分线核算的研究与实践[J].铁道财会,2012(21).
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[2]肖德贵.转换铁路局经营机制,转变铁路发展方式[J].铁道经济研究,2011(2).
[3]李静华.基于定额管理实现铁路成本精细化管理的信息化支撑策略研究[J].铁道财会,2013(8).
[4]中华人民共和国铁道部.铁路运输企业成本费用管理核算规程[Z].铁财[2005]230号,2005年12月31日.
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