论文部分内容阅读
铁路运输企业是一部大的联动机,这部联动机包括车、机、辆、工、电五大功能模块,目前采用的成本管理体制是根据工作量×消耗定额(单价)的变动费用清算与固定费用包干相结合的模式对站段进行成本控制,而工资总额由劳资部门另行制定考核办法,虽然也与工作量挂钩,但总的来讲还是总量包干的办法。
The railway transport enterprise is a large linkage engine. The linkage engine includes five functional modules of vehicle, machine, vehicle, industry and electricity. Currently, the cost management system is based on the workload × consumption fixed (unit price) The fixed-cost package combines the cost control of the station segment, while the total salary will be determined separately by the labor department. Although it is also linked to the workload, the total amount is still a total contract.