摘要
在铁路运输行业中,收入和支出直接决定着铁路运输行业的整体利润率,因此,在开源的情况下如何节流成为企业反思的关键。在我国的铁路运输行业中,企业越来越重视成本管理,结合铁路运输行业成本效益的相关理论,分析我国铁路运输行业收入和成本的构成,分析我国铁路运输行业中成本管理存在的问题,并提出相应的对策。研究结果表明,在我国铁路运输行业中,成本收入不对等问题严重,主要是成本控制力度低造成的。相关问题的改进,对改善我国铁路运输行业成本效益的结构具有重要的意义。
In the railway industry, revenue and expenditure directly determines the overall profit rate of railway transportation industry, therefore, the key to the throttle to become the enterprise reflection in the open source case. In our railway transport industry, enterprises pay more and more attention to cost management, combined with the theory of cost and benefit of railway transportation industry, analysis of the structure of our railway transport industry income and cost, analysis of cost management in China's railway transportation problems, and put forward the corresponding countermeasures. The results show that, in Chinese railway transportation industry, cost income inequality problems, mainly caused by low cost control efforts. Improvement of related problems, has the vital significance to the structure improves the railway transportation industry cost benefit in china.
出处
《科技与创新》
2014年第2期80-81,共2页
Science and Technology & Innovation
关键词
铁路运输行业
成本效益
问题
对策
railway transportation industry
cost benefit
problem
countermeasure