The Cost Control Analysis Of The Rail Network Under The Pattern Of The Separation Of Locomotive And Network —The Case Of Shuohuang Railway LTD.

In the conditions of market economy, great changes has been taken in the operation environment of railway.The old operating mechanism of railway has been an obstacle to the railway company, so the railway company must take adjusting themselves to the market economy as their goal, it is the primary problem demanding prompt solution for the transport railway company to update the concept voluntarily. Now the practice of international peers is to compete in the railway -operating the separation of locomotive and network.This context is based on the historical cost of company, it separate the cost of railway network into the Wages, materials, fuel, electricity, repairs, depreciation etc Cost elements.it tend to identify the main points:materials and other cost elements element by analyzing the changes in cost control, meanwhile due to the situation that most railway adopt the trundle budget and deviate from the target budget this context proposed that adopting the different budget methods to different specializations, it overcomes dilemmas of the principle budget used in railway company and can provide more accurate supports to the leadership operating decisions, on this basis, Shuohuang built one whole set of system from the system construction, overall budget mechanism to warning mechanism.The mechanism has been built can apply to various request of the railway network cost control; system construction can maintain scientific style, institution, standardization of the accounting cost; personalization of the budget mechanism unified the cost goal of company Warning mechanism can help to get the company’s warning cost line.