Research On Budget Optimization Management Of A Railway Locomotive Depot Based On Activity-based Budgeting

With the development of railway corporation system in China,the government and the market require more and more accurate railway accounting information.Extensively to improve railway administrations in various stations accounting work model,budget target is not unified,the status quo of business financial budget is inconsistent,railway corporation since 2019,promoting industry goods fusion system of budget management,budget index system of the overall stations building are discussed,and began to structure financial sharing platform auxiliary accounting work.However,due to the different functions and responsibilities of railway stations in China,there is no unified standard in the construction of budget management system.Based on this,the core research question is: how to build a budget management system of business and financial integration for railway grassroots stations.The significance of this paper lies in the following aspects: at the policy level,the research of this paper is based on the urgent need of railway corporation and various group companies for the reform of budget method and the demand of scientific management accounting work after railway marketization;In the practical sense,the lack of uniformity and standardization in the budget management of each railway bureau and each station section is increasingly evident,which seriously affects the accuracy of the railway budget compilation.Therefore,the railway industry urgently needs to establish a sound budget management system.On the theoretical level,this paper can provide reference value for the construction of operational budget management framework and the optimization of budget system in the context of many large enterprises in China,especially state-owned enterprises,in deepening the budget reform of business and finance integration.In terms of specific research contents,this paper analyzes the whole budget and operation budget through theoretical analysis,and collates the first-hand data obtained from the field investigation of locomotive depot A,and analyzes the whole process of budget preparation,implementation and assessment.In terms of budget preparation,this paper also USES the method of activity-based costing to decompose the business activities of railway locomotive depot A and assign the operation centers,so as to better analyze the actual activity drivers,so as to more accurately allocate the budget and prepare the operation budget of section A.In terms of the improvement of budget execution,this paper firstly USES the method of difference budget to find the causes of budget discrepancy,and then introduces the railway finance sharing platform to carry out real-time monitoring of budget execution to ensure the smooth implementation of budget indicators.At the level of budget assessment,this paper optimizes the assessment process and improves the work of budget assessment by rebuilding the budget assessment indicators.Through the research of this paper,A complete optimization plan including the whole process of budget preparation,execution and assessment is provided for the operation budget management of locomotive depot A.In terms of budget preparation,it realizes the integration of business and finance,and forms an operating budget preparation system centered on business budget.In the aspect of budget execution,the real-time analysis and control of budget difference are realized through difference analysis and financial sharing.In the aspect of budget evaluation,this paper improves the evaluation index to make the budget evaluation of railway station more standard.