The Application Of Resource Consumption Accounting In Cost Budget Management Of S Train Station

Cost control is the eternal theme of business development and occupies an extremely important position in the production and operation of enterprises.With other things being equal,lower costs mean higher profits.According to the data disclosed in the annual report,the railway company has continued to show low profits in recent years,and its operating income has also been declining.Faced with this situation,in the event that it is impossible to significantly increase revenue,it is necessary to strengthen cost budget management,reduce costs,and increase profits.Resource consumption accounting,as a kind of management accounting method,shows that it can help enterprises effectively control costs and produce economic benefits through the practice of many domestic and foreign companies.This paper takes the S train station as an example,tries to apply the principle of resource consumption accounting to its cost budget management,in order to provide some enlightenment for improving the cost budget management level of China's railway transport enterprises.This article uses the case study method,takes the budget management theory and the resource consumption accounting theory as the guide,analyzes the general situation,cost structure and cost budget management status of the S railway station,and finds that its budget preparation method is unscientific,and the main body of the budget responsibilities is unreasonable.,lack of scientific basis for budgetary adjustment,in-depth budget analysis,unscientific assessment criteria,and unreasonable incentives and penalties and other issues,in response to these problems,this paper attempts to use the new management accounting method-resource consumption accounting solution.Combined with the cost and management characteristics of S train station,this paper demonstrates the applicability of cost budget management based on resource consumption accounting at S train station,and then proposes a cost budget management plan based on resource consumption accounting.The program firstly comprehensively reviewed the resource consumption and operation process of the S railway station.Secondly,the ticketing workshop was taken as an example to calculate and analyze the resource consumption accounting based on three aspects:budget preparation,budget implementation and control,and budget assessment.The application of the cost-budgeting management plan finally illustrates the advantages of this paper in comparison with the original cost budget management of the S-train.Through the analysis of theoretical and practical cases,this paper draws the following conclusions:(1)Cost budget management based on resource consumption accounting is more applicable to the actual situation of railway transport enterprises;(2)Cost budget management based on resource consumption accounting can improve railways The budget level of transportation companies realizes economic benefits;(3)Cost budget management based on resource consumption accounting is conducive to improving the level of fine management of railway transportation enterprises.It is also recommended that railway transport enterprises accelerate the construction of financial information and use advanced information technologies to speed up the application process of resource consumption accounting in the management of enterprise cost budgets and achieve results as soon as possible.