铁路运输支出有效控制措施的研究

针对铁路运输支出缺乏有效控制措施的现状及问题,指出研究铁路运输支出有效控制措施的意义,提出必须强化铁路运输企业成本管理,控制人员成本和管理费用,采用新技术改革设备修程修制,实施全面预算管理,改革核算模式等控制铁路运输支出的思路和措施。

Study on Efficient Control Means of Railway Transport Expenses

Regarding the current status and problem of inefficient control torailway transport expenses, the paper highlights the significance to apply suchsolution for expense control. It then puts forward the ideas and solutions forcontrolling railway transport expenses such as to strengthen the cost managementto railway transport enterprises, to control the costs of human resources andoverheads, to reform equipment maintenance process and system by adoptingnew technology, to implement total budget control and to reform accountingmode, etc.