摘要
针对城市轨道交通设施设备维修消耗作业定额,应用作业成本法,从维修物资归类、编制方法选择与定额指标确定等方面建立适合于城市轨道交通系统的作业定额管理体系。实践证明,定额管理方案能有效确定维修消耗定额指标,优化维修作业管理,对运营企业物资消耗定额管理提供相关经验。
Aiming at the facilities and equipment maintenance work consumption quota of urban rail transit,this paper uses the activity-based costing method,establishes work quota management system for urban rail transit from the aspects of maintenance goods and materials classification,the selection ofpreparation methods and determination of quotaindex etc.The practice has proved that the quota management scheme effectively determines the quota of maintenance consumption,optimizes the maintenance operation management,and provides relevant experience for the management of material consumption quota in the operator enterprises.
作者
张立
徐永能
Zhang Li;Xu Yongneng
出处
《现代城市轨道交通》
2017年第11期19-22,共4页
Modern Urban Transit
关键词
城市轨道交通
维修消耗
定额管理
作业成本法
urban rail transit
maintenance consumption
quota management
activity-based costing