Railway Transport Enterprise Operating Expenditure Budget Indicator System

As one important content of the total budget management,operation expenditure budget has been pursued in railway transport enterprise since 2003, and some effect have been made. But the operation expenditure budget index system of railways transport enterprise is very complicated for various reasons, the operation expenditure budget can not meet the total budget management's. requirement The disparities show outstandingly:First of all, on the source, the establishment of the operation expenditure budget of has not been set up on the basis of accurate materials and basic data, this result in subjective ,even break away from reality seriously;Secondly, for"the source is wrong",the operation expenditure budget lacks of comprehension, harmony, serious and authoritativeness ,this makes the operation expenditure budget become a mere formality;Meanwhile, because the period that railway transport enterprise implemented total budget management is not long, the idea"budget first, expenditure second"did not root in the hearts of the enterprises yet, budget control rigidity restraint is insufficient.The above-mentioned reasons make the existing management style of the railway transport enterprise operation expenditure budget greatly differ from the original intention of implementing budget management to control the expenditure and increase economic efficiency.A lot of scholars once carried on research to the railway transport enterprise expenditure budget. They have made certain achievement. But existing research failed to the difficulty lies in the index system design is unreasonable and the establishment of index is not scientific, thus the conclusions failed to really solve the problem.The ABC that originated from the 1980s adopts more reasonable standard to distribute the cost, make the result of calculation of the cost more accurate, thus brought improve for the cost management of many trades. Up till now, the researches that application of ABC in the railway transport enterprise mainly concentrate on cost calculation and check and calculate, they have made a series of achievements, but there is no system intact to the research of ABC of operation expenditure budget yet.Because of this, this paper launched the study on operation expenditure budget index system of railway transport enterprise based ABC. This paper started with the definition of the operation expenditure concept of railway transport enterprise through abundant researches, analysis the system changes of the railway transport enterprise expenditure management ,the current situation of expenditure budget management, the characteristic of organizing of the railway transport enterprise through dividing the activities of the production process of railway transportation, then designed the index system of operation expenditure budget and pay the index to quantize and decompose by mathematics method, thus offer the new feasible method for the index of the operation expenditure budget of the railway transport enterprise, then make analysis of the application of the operation expenditure budget index system of railway transport enterprise based on ABC.The innovation herein lies in designing the operation expenditure budget index system of railway transport enterprise based on ABC and establishing stricter logic and functional relation between operation expenditure and activities index amount. This will improve the accuracy of the operation expenditure budget. By analyzing the index system of operation budget expenditure, this paper have solved the problem how to effectively connect the expenditure budget index system and the existing expenditure budget management in railway transport enterprise.Then this paper draw conclusions:First,the railway transport enterprise has a characteristic of one activity corresponding many cost factors, the key to design the operation expenditure budget index system of railway transport enterprise is to rationally choose the cost factors. Second,The operation expenditure budget index system of railway transport enterprise can be merged in the current budget management of railway transport enterprise to improve operation expenditure budget management of railway transport enterprise.