本文選題：上海鐵路局 + 成本管控　； 參考：《財(cái)務(wù)與會計(jì)》2017年01期

【摘要】：正鐵路管理體制、經(jīng)營機(jī)制及經(jīng)營形勢等內(nèi)外部經(jīng)營環(huán)境的巨大變化,驅(qū)動鐵路企業(yè)必須通過轉(zhuǎn)型發(fā)展,提升經(jīng)營創(chuàng)效能力,以適應(yīng)市場競爭及可持續(xù)發(fā)展需求。在鐵路運(yùn)輸企業(yè)中具有代表性的上海鐵路局(下稱上海局)積極應(yīng)對經(jīng)營環(huán)境變化,以全面預(yù)算管理為基礎(chǔ)探索企業(yè)成本管控創(chuàng)新實(shí)踐,尋求創(chuàng)效能力提升新途徑,取得了一定成效。一、經(jīng)營環(huán)境變化驅(qū)動鐵路運(yùn)輸企業(yè)轉(zhuǎn)型發(fā)展近幾年,鐵路運(yùn)輸企業(yè)經(jīng)營環(huán)境發(fā)
[Abstract]:The great changes of internal and external operating environment, such as railway management system, management mechanism and operating situation, drive railway enterprises to develop through transformation and enhance their ability to create results in order to meet the needs of market competition and sustainable development. The Shanghai Railway Bureau (hereinafter referred to as the Shanghai Bureau), which is a representative of railway transportation enterprises, actively responds to the changes in the operating environment, explores the innovative practice of enterprise cost control and management on the basis of comprehensive budget management, and seeks a new way to enhance the ability to create results. Some achievements have been made. 1. Changes in the operating Environment have driven the transformation and development of railway transport enterprises in recent years, and the operating environment of railway transport enterprises has developed.
【作者單位】： 上海鐵路局財(cái)務(wù)處;
【基金】：上海市財(cái)會學(xué)會重點(diǎn)課題“基于價值創(chuàng)造的鐵路企業(yè)管理會計(jì)實(shí)踐研究”的階段性研究成果
【分類號】：F532.6

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本文編號：1865823