標準成本在我國鐵路運輸企業(yè)中的應用.pdf

1、北方交通大學碩士學位論文標準成本在我國鐵路運輸企業(yè)中的應用姓名：任杰申請學位級別：碩士專業(yè)：會計學指導教師：郝宇欣2000.1.1ABSTRACTABSTRACTInthispaperonthebasesofthestudyandanalysisinstandardcostadoptedbytheMinistryofRailwaytheideaispresentedthatstandardcostiswidelyappliedinrai

2、lwayThiswillbeadvantageousforscienceandmodernizinginrealizingcostmanagingofrailwaytransportenterprise，andthishasimportantmeaningsforfiartherenteringmarketandrealizingthemodementerprisesystemMeasuringthinkingofstandardcos

3、tadoptedbytheMinistryofRailwayisintroducedShenYangrailwaysubadministrationiscitedasanexamplethatisusedinintroducingtheimplementprocessofmeasuringstandardCOStTheperfectingideaispresented，onthebasesoftheshortcomingemergedd

4、uringtheimplementprocessPresently，thestandardcostmeasuredbytheministryofrailwaybasicallycanmeettherailway’Sneedthatcomputingtheinternalimitativeareatransportprice，butasthestandardmeasuringtheCOStofrailwaytransportiveente

5、rpriseitisnotperfectiveAsforthis，thejobinmeasuringstandardcostshouldbecontinuedtothespecificpart，inordertoincorporatethestandardcostandperfectingthemeasuringwayinstandardcostPointingtOtheprobleminthecostcontrolsystem，the

6、ideaestablishingstandardcostcontrolsystemonthebasisofactivatingcostispresentedOnthemacl‘oscopicside，themodernizeenterprisesystemshouldbefound，propm’tyrightrelativeshouldbesmooth，therefit)onsibilitysystemofassetsoperation

7、shouldbepracticedwiththe吒lpofForeign‘srefolmation“SeparationBetweenInfrastructiontheManagementAndTransportOperation”，managesystemofChina’Srailwayisreformed；Onthemicrocosmicside，intermsoftheprincipleofestablishingstandard