Research On The Problem And The Countermeasures Of Railway Transport Enterprise Cost Quota Index System

Railway is the most important part of the comprehensive transportation system just like the aorta of the body. As leap-forward development of the railway, it requires more fund to build the railway and to develop the technology. Only improving the management of the cost control system can it be developed sustainablv.Cost quota application is one of the main methods of railway cost budget and control, which can help the railway transport enterprise to make reasonable arrangement of resources and efficient management, to transform from production type to management type, and from extensive management to fine management. But in practical application, it has not reached the theoretical effect, its effective application in railway transportation cost expenditure has merely in theory, cost control, analysis, evaluation has lost its practical effect; on the other hand,cost quota management application make little difference because the external environment causes the norm cost management doesn’t play well.Therefore, based on the filed index system, this paper divide the cost quota index system into three classes:non fixed cost management, application depending on the situation and stable application, and on the basis of the classification, analyze why the cost accounting cost quota index system does not apply cost quota management method, the39items involved in the system is so far different from the practical application’s8items, the main reason is that the system is not reasonable, based data acquisition is strict, the existing budget gap leads to failure of the quota application.This paper puts forward the corresponding improvement suggestions to the problems rising up from railway bureau applying cost quota, mainly include improving income creation ability and actively solve the debt distress to change the mode of development, fill budget gap. Speeding up the pace of information construction of railway and strengthening cost realism to improve the accuracy of quota of basic data. By raising the cost quota management awareness and quality, establishing an incentive mechanism to improve the micro environment on cost quota management etc..