铁路和谐型机车C4修定额预算管理存在的问题及对策研究

Research on Problems and Countermeasures of C4 Revision Budget Management of Railway Harmony Locomotive

为落实好集团公司全面预算管理有关规定,参考《集团公司和谐型机车检修范围及标准管理办法》,结合目前集团公司和谐型机车设备维修现状,针对和谐型机车C4修成本定价过程中存在的预算编制方法简单、间接费用分摊不准确、委外维修成本占比较大、管理人内部性的问题,运用零基预算法和作业成本法提出建设性改进建议和对策。

According to the current maintenance status of the harmonious locomotive equipment of China Railway Beijing Bureau Group Co.,Ltd.,there are problems in the pricing process of the C4 repair cost of the harmonious locomotive,including simple budgeting method,inaccurate alloca-tion of indirect cost,large outsourcing maintenance cost,and internal managerial problems.In order to implement the relevant provisions of the Group’s comprehensive budget management,we refer to the"Group Corporation’s Harmonized Locomotive Overhaul Scope and Standard Management Measures",and use the zero-based budget method and the activity-based cost method to propose constructive improvement suggestions and counter-measures.