Research On The Cost Budget Management Of AB Railway EMU Depot

Budget management is an important part of management accounting.Budget management is an important and growing popularity part in management accounting.Due to the rapid development of high-speed railway,The railway companies have their costs surged.Hence,it is mperative to control costs.The cost budget management has a significant effect on cost control.However,There is a large difference between the railway industry and other industries.The budget management of the railway industry can not simply refer to other industries.The research object of this paper is a basic unit of AB railway companies,its main task is to repair,inspect and maintain the high-speed trains.Through literature researching,case studying and on-the-spot investigation,this paper get what is needed to be learned.This paper study the cost budget management of CRH dpot,which is one basic unit depot in AB railway companies,including the budget making,budget preparation,budget execution,budget assessment and other aspects of the cost budget management This paper analyze the cost budgeting process of moving segment,find out the problem and put forward suggestions.I hope this paper can strengthen the railway companies and the subordinate strengthening the awareness of the importance of cost budget management,and promote the railway companies to correct the cost budget management understanding and operation of misunderstanding and blind.I hope this paper can somehow lead other railway companies and dpots to find out cost budget management method effective and practical.Cost budget management can effectively control the cost and allocate resources rational.Cost budget management can improve the railway enterprise and its effectiveness.Hopefully,this paper will provide a practical reference for the cost budget management of railway enterprises in China.