Study On The Design Of Comprehensive Budget Management System For Railway Train Section

China has joined the World Trade Organization in the last few years,and the pattern of monopolistic operation in the railway industry has been broken.But in the management and management of the enterprise,the management is not scientific.Scientific management does not really enter the railway enterprises to guide production management decisions.Economic,technical,financial and other indicators have not formed a comprehensive evaluation system.The concept of cost management and management technology tools are relatively backward.For the railway EMU maintenance enterprise,the cost budget method used is relatively backward,and the gap between the budget and the actual expenditure is large.At present,the thought of comprehensive budget management at home and abroad is more mature Some scholars have studied the cost control effect of the railway industry by using the comprehensive budget management enterprise,and put forward the overall budget design according to the special characteristics of the railway industry.However,the existing research is relatively scattered,can not be combined with the actual situation,and does not make the corresponding changes according to the characteristics of the railway EMU maintenance enterprise itself.This paper introduces a comprehensive budget management method,according to the cost and expense of the EMU,the activity-based costing is introduced to calculate the cost,and a scientific comprehensive budget management system is formulated.The innovation of this paper is mainly based on the actual situation of railway motor vehicle maintenance enterprises,using the theory of comprehensive budget management,and improving the overall budget management system of enterprises,so as to improve the effectiveness of budget management.The conclusions of this paper provide some reference for the enterprises to implement the construction,operation and practice of comprehensive budget management.