| Railway is an important part of the comprehensive transportation system,an important support for building a modern economic system and a leading field for building a socialist modern country in an all-round way.In recent years,with the rapid development of China’s economy,China’s railway transportation industry has also been vigorously developed.By the end of 2021,the operating mileage of China’s high-speed railway has exceeded 40000 kilometers,ranking first in the world.The total mileage of China’s railway operation has exceeded 150000 kilometers,ranking second in the world.While the total amount is increasing,the layout of China’s railway network is becoming more and more perfect,which not only effectively drives the economic development along the line and ensures the smooth flow of trade,but also continues to tamp the foundation and build roads for China to build a new development pattern.The 14 th five year plan for national economic and social development clearly points out that we should speed up the construction of a transportation power,deeply promote the reform of railway enterprises and speed up the improvement of the modern enterprise system.At present,the railway passenger transport industry is still in an important development strategy period.Under the influence of domestic transportation market competition and other factors,railway passenger transport enterprises are also facing the test of cost pressure.Therefore,railway transportation enterprises should take the improvement of the efficiency of the whole industry as the core,use scientific modern management means to realize cost fine management,so as to meet the needs of enterprise business transformation,improve railway transportation efficiency,and enhance the market competitiveness and international influence of enterprises.Passenger transport section B is the passenger transport service department that has always belonged to h Railway Bureau Group Company.In order to comprehensively analyze the current situation of cost management under the current comprehensive budget management system of passenger transport section B,this thesis first analyzes the current operation status of passenger transport section B.according to its main financial index data in recent years,it is concluded that the enterprise profit margin shows a downward trend year by year,and the operation status is not optimistic.Secondly,it investigates and studies the current situation of cost management under the comprehensive budget management of enterprises,evaluates the effect of cost management by using analytic hierarchy process and fuzzy comprehensive evaluation model,finds that there are some problems in its management,such as inadequate cost budget management,unreasonable cost accounting method,unreasonable cost budget evaluation system,information level to be improved,and comprehensively analyzes the causes of relevant problems.Thirdly,in view of the existing problems and combined with the actual situation of the enterprise,using the characteristics of comprehensive budget management covering "all-round,whole process and full participation",and combined with the concept of industry finance integration,this thesis puts forward specific suggestions for the enterprise to implement the whole process intelligent management of cost,establish the cost budget and cost accounting system based on industry finance integration,and improve the cost performance evaluation system.Finally,in order to ensure the smooth implementation of relevant suggestions,it is proposed to create a management atmosphere with full participation,promote the construction of intelligent financial management platform,and improve the comprehensive quality of talent team.This thesis is closely related to the current operation practice of passenger transport section B,hoping to provide a valuable reference for enterprises to realize the best state of cost management,and also hope to provide relevant reference for other railway passenger transport enterprises. |
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