| 对铁路机车高价互换配件管理及核算的思考 |
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| 引用本文： | 韩光露,邵振超,张苏.对铁路机车高价互换配件管理及核算的思考[J].铁道经济研究,2022(1). |
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| 作者姓名： | 韩光露 邵振超 张苏 |
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| 作者单位： | 中国铁路济南局集团有限公司济南西机务段 |
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| 摘 要： | 高价互换配件是铁路机车的重要组成部件,也是铁路固定资产的重要组成部分,做好高价互换配件的管理,生产经营才有保障,机车质量才能稳定。随着铁路企业全面深化改革的推进,依据铁路机车检修生产实际,对目前铁路机车高价互换配件管理中存在的棘手难题进行剖析,寻找问题根源,探索解决方法,为今后机车高价互换配件的管理提供方向和建议。
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| 关 键 词： | 铁路机车 高价互换配件 固定资产 管理 核算 |
Thoughts on the management and accounting of high price interchangeable parts for railway locomotives |
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| HAN Guanglu,SHAO Zhenchao,ZHANG Su.Thoughts on the management and accounting of high price interchangeable parts for railway locomotives[J].Railway Economics Research,2022(1). |
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| Authors: | HAN Guanglu SHAO Zhenchao ZHANG Su |
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| Institution: | (China Railway Jinan Group Co.Ltd.,Jinan,250000,China) |
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| Abstract: | High priced interchangeable parts are not only an important component of railway locomotive,but also an important component of railway fixed assets.Only with a good job in the management of high priced interchangeable parts can the production and operation be guaranteed and the locomotive quality be stable.With the promotion of the comprehensive deepening reform of railway enterprises,according to the maintenance practice of railway locomotives,this paper analyzes the thorny problems existing in the management of high price interchangeable parts of railway locomotives,looks for the root causes of the problems,explores solutions,and provides suggestions for the management of high price interchangeable parts of locomotives in the future. |
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| Keywords: | railway locomotive high price interchangeable parts fixed assets management business accounting |
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