Font Size: a A A

Research On Cost Control And Optimization Strategy Of Locomotive Depot In S State-owned Iron And Steel Transportation Enterprise

Posted on:2021-03-27Degree:MasterType:Thesis
Country:ChinaCandidate:R H ChaiFull Text:PDF
GTID:2481306560475394Subject:Business Administration
Abstract/Summary:PDF Full Text Request
In recent years,with the implementation of the “Highway to railway “policy,the railway transport capacity has increased significantly,and the comprehensive utilization of mining resources production line construction has gradually reached the production line,the regional railway has formed a dry and multi-branch network layout,directly connected to the production plants and mines;It is the starting period for railway transportation to realize high-quality development and march to a new journey.Under the background of economic new normal,improving quantity and increasing efficiency in economic operation,making up for shortcomings,precise service and intelligent development has become an inevitable requirement for improving quality and increasing efficiency in railway transportation industry.How to promote high-quality development and develop toward intelligent management and control,refined operation,marketized service and precision,how to keep the advantage of low cost and improve the competitiveness of the enterprise becomes an important problem to be solved.Taking the gradual implementation of“Highway to railway “policy as an opportunity and from the perspective of cost reduction,this paper makes an in-depth analysis of the locomotive depot of the transportation department of S state-owned iron and steel enterprise mining company from the perspective of cost control and optimization,in order to provide feasible ideas for the railway transportation department of iron and steel enterprises and other logistics industries to base on the main steel industry,expand the business scope,improve the operation quality,and build modern logistics.This article selects locomotive depot of S state-owned iron and steel transport enterprises as the research object,using literature research case analysis and research methods of comparative analysis method,analyzes the research object in the cost control management module and the deficiency of the ills such as,proposed the cost control standard costing is given priority to with the target costing comprehensive budget management as the auxiliary system of comprehensive optimization.First of all,based on the review of the research status at home and abroad,the main content and the main framework of this paper are proposed.Secondly,it elaborates the concepts of the standard cost method,the target cost method,the comprehensive budget algorithm,the KPI key performance indicators and so on,which lays a theoretical foundation for the research of this paper.Thirdly,the paper analyzes the current situation of the budget control system based on the concept of cost control in the locomotive depot,and finds out the problems such as the uneven distribution of cost expenditure,the gap in cost budget,the imperfect cost control system and so on.Then,based on the principle of cost control optimization,the countermeasures and Suggestions for cost control optimization of S state-owned iron and steel enterprises are put forward from four aspects:First,optimize the concept of total staff cost and establish labor cost control and non-productive expenditure control system;Second,establish flexible matching system and locomotive depot budget system;The third is to put forward the improvement scheme of the goal-standard cost control system;Fourth,optimize the cost control evaluation system of the locomotive depot,establish KPI key performance indicator evaluation system,make the evaluation more effective and powerful,and constantly improve the enthusiasm of the majority of workers to increase production and efficiency.Among them,in the aspect of cost control,the new path of enterprise cost control is made clear,such as introducing remote control locomotive to speed up and so on,which greatly reduces labor cost.Finally,from the four dimensions of organizational security system,cultural security,informationization security,security measures are proposed to provide security for the implementation of various optimization strategies.It is hoped that this paper can be used as a reference for enterprises in the same period of cost control confusion as the locomotive depot to improve their competitiveness and promote the positive and healthy development of the logistics industry.
Keywords/Search Tags:Cost control, Standard costing, Target costing, Cost optimization
PDF Full Text Request
Related items