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  本文選題：鐵路電務段 + 預算管理�。� 參考：《湖南大學》2013年碩士論文

【摘要】：隨著改革的不斷深入，，鐵路行業(yè)的市場化進程不斷加快，如何提升經(jīng)營效益、增強競爭力是鐵路企業(yè)面臨的重大難題。電務段是鐵路企業(yè)的成本中心，費用控制的效果直接影響鐵路企業(yè)經(jīng)營效益的高低。預算管理作為一種較為成熟有效的企業(yè)管理控制系統(tǒng)，對企業(yè)規(guī)劃戰(zhàn)略目標、控制日�；顒�、分散經(jīng)營風險以及優(yōu)化資源配置具有重大意義。 本文在文獻回顧和理論分析的基礎上，從費用預算編制、費用預算執(zhí)行與控制、費用預算差異分析與調整、費用預算考評等方面詳細分析了長沙鐵路電務段的費用預算管理現(xiàn)狀、存在的缺陷及原因。本文分析發(fā)現(xiàn)該電務段存在費用預算基礎數(shù)據(jù)不完整、費用預算編制方法單一、費用預算執(zhí)行力不強、費用預算指標分解細化度不高、費用預算執(zhí)行的審批流程不規(guī)范、費用預算差異分析不深入、缺乏費用預算考評氛圍、費用預算考評指標單一、費用預算考評結果未能與激勵措施有效掛鉤等問題，導致費用預算管理未達到預期效果。 針對費用預算管理各環(huán)節(jié)存在的問題，本文從構建良好的內部文化環(huán)境、優(yōu)化預算管理組織結構、完善定額標準和預算基礎數(shù)據(jù)、靈活選擇費用預算編制方法、加強制度約束、合理分解費用預算指標、規(guī)范各項費用支出、完善費用預算差異分析和反饋機制、構建費用預算考評指標體系等方面提出改進建議。本文旨在提供全面、可行的費用預算管理改進措施，以期對長沙鐵路電務段提升費用預算管理水平有所幫助。
[Abstract]:With the deepening of the reform, the market-oriented process of railway industry is speeding up. How to improve the operating efficiency and enhance the competitiveness is a major problem faced by railway enterprises. The electric service section is the cost center of the railway enterprise, and the effect of the cost control directly affects the operation benefit of the railway enterprise. As a mature and effective enterprise management and control system, budget management is of great significance to the strategic objectives of enterprise planning, control of daily activities, diversification of operational risks and optimization of resource allocation. On the basis of literature review and theoretical analysis, this paper analyzes and adjusts the cost budget, including cost budgeting, cost budget execution and control, cost budget variance analysis and adjustment. The present situation, defects and causes of cost budget management in Changsha Railway Communication Section are analyzed in detail. In this paper, we find that the basic data of cost budget is incomplete, the method of preparing cost budget is single, the execution of cost budget is not strong, the breakdown degree of cost budget index is not high, and the approval process of cost budget execution is not standard. The analysis of cost budget difference is not deep, the cost budget evaluation atmosphere is lacking, the cost budget evaluation index is single, the cost budget evaluation result can not be effectively linked with the incentive measures, and the cost budget management has not achieved the expected effect. In view of the problems existing in various aspects of cost budget management, this paper aims at constructing a good internal cultural environment, optimizing the organizational structure of budget management, perfecting the quota standard and basic budget data, flexibly selecting the method of cost budgeting, and strengthening the system constraints. The paper puts forward some suggestions on how to reasonably decompose the cost budget index, standardize the cost expenditure, perfect the analysis and feedback mechanism of the cost budget difference, and construct the cost budget evaluation index system. The purpose of this paper is to provide comprehensive and feasible measures to improve the cost budget management in order to improve the cost budget management level of Changsha Railway Communication Section.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F532.6

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