A Study On The Cost Control Of W Railway Bureau X Passenger Transport Section Based On The Comprehensive Budget

An important characteristic of comprehensive budget is systematic, which plays an important role on the rapid growth of modern enterprises. Enterprises adopt comprehensive budget as an effective way to reduce costs. In recent years, with the rapid development of railway transportation industry, the comprehensive budget plays an increasingly important role in cost control. However, the railway transport industry remains a lot of planned economic elements, and its budget management has a great particularity. In this paper, the railway transportation industry is selected. This essay uses W Railway Bureau X passenger transport section as the case to analyze its cost control and propose the recommendation.W Railway Bureau X passenger transport section is characterized by "site more, line length", "spare parts more, management difficult". Firstly, from its characteristics, it is seen that the expenditure of energy consumption is a problem. There are loopholes in spare parts cost control. From the X passenger transport section of the existing comprehensive budget system, put forward the existing problems. X passenger transport section does not set up a budget management committee. Its budget preparation method is not scientific. There is no unified department to prepare the production budget. Cost-volume-profit analysis is not considered. There is no budget information feedback and adjustment link in the implementation. The establishment and assessment of the cost of responsibility is not introduced. This paper expounds the concept of comprehensive budget and cost control, and the relationship between the comprehensive budget and cost control. Secondly, according to the actual number of cost and budget number of cost in 2015 and actual number of cost in 2014, analyzes cost status, the problems and the causes of the problems, and puts forward the idea of improving the cost control based on the comprehensive budget for the W Railway Bureau X passenger transport section. In the end, the improvement scheme of cost control in the overall budget of X passenger transport section is proposed. From the comprehensive budget and cost control to improve the environment to create, budget preparation, budget execution, budget evaluation, improve the comprehensive budget management system for X passenger transport section. Attention to the establishment of the environment in the establishment of the budget management committee. To carry out the work of energy savings. Using activity-based costing to prepare budget. In the analysis of the budget, we introduce the method of cost-volume-profit analysis. Budget implementation, focus on budget feedback and timely adjustment. Introduce the responsibility cost to carry out, pay attention to the establishment of the evaluation index. From the establishment of a comprehensive budget management system for the X passenger transport section, analyses X passenger transport section cost control problems, puts forward specific improvement scheme.