CAJ | 학술논문

本文系统的阐述了铁路运输成本方面的管理及控制的概念、解决措施，通过分析铁路运输企业成本管理及控制中存在的问题，即成本控制意识不强、成本管理基础相对薄弱、成本考核偏重于形式、财务人员素质有待提高、成本欠缺电算化管理等成本管理存在的问题，有针对性地提出了相应的改进措施。通过改进措施，不断加强企业的成本管理与控制，降低企业的成本，从而提高企业的经济效益。
본문계통적천술료철로운수성본방면적관리급공제적개념、해결조시，통과분석철로운수기업성본관리급공제중존재적문제，즉성본공제의식불강、성본관리기출상대박약、성본고핵편중우형식、재무인원소질유대제고、성본흠결전산화관리등성본관리존재적문제，유침대성지제출료상응적개진조시。통과개진조시，불단가강기업적성본관리여공제，강저기업적성본，종이제고기업적경제효익。
this article system elaborated the concept of cost management and control of railway transportation, the solving measures, through the analysis of the railway transport enterprise cost management and control, the problems of the cost control awareness is not strong, cost management is relatively weak basis, cost assessment focus on form, financial personnel quality improvement, cost, the lack of computerization management problems of cost management, puts forward the corresponding improvement measures. Through the improvement measures, and constantly strengthen enterprise cost management and control, reduce the cost of enterprise, to raise the economic benefits of enterprises.