国务院撤销铁道部，成立铁路总公司，从而使铁路企业面临严峻的改革
形式和挑战。作为铁路部门的传统企业，哈尔滨铁路局内燃机械厂为了适应
市场经济，在竞争市场中生存发展，迫切需要加强企业管理，降低企业运营
成本降，提升企业管理水平。因此，分析改进哈尔滨铁路局内燃机械厂成本
内部控制，加强企业成本管理工作，具有十分重要的现实意义。
本文首先介绍了研究的背景，阐明了研究意义，并对国内、外有关成本
管理文献资料进行了回顾与综述，包括作业成本法等成本管理相关研究的综
述；从基本现状与组织结构以及成本管理流程等方面介绍了哈尔滨铁路局内
燃机械厂，并针对哈尔滨铁路局内燃机械厂成本管理具体流程，分析其成本
管理存在的问题及其原因；进而，针对企业成本管理存在的问题，从成本预
算、预算执行、成本核算、成本考核等方面分析并提出相应的改进措施；最
后，从哈尔滨铁路局内燃机械厂内部管理环境方面，提出建立成本内部控制
实施的保障机制，从组织结构设置与职能划分、监督制度、激励制度、人才
保障制度和技术保障制度等方面详细阐述了实施保障制度体系的构建，以促
进成本内部控制的顺利实施。本文的研究可为哈局内燃机械厂建立完善的成
本管理体系提供参考，同时也需要在实践中检验并加以完善。
关键词：成本管理；作业成本法；成本预算哈尔滨工业大学工商管理硕士学位论文
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Abstract
At present, China's enterprises on how to strengthen the cost management,
reduce costs, improve the competitiveness of enterprises have attached great
importance to. Enterprises to establish a certain cost in the internal control
system, establish and perfect the financial management system. For example:
cost accounting system, comprehensive budget management system, business
hospitality management system, travel borrowing and reimbursement system.
These systems are clear rules for cost expense of internal control activities. To
constrain the good effects on enterprise operation cost control.
The State Council has revoked the Ministry of railways, the railway
company was established. Railway enterprises are facing severe reform and
challenge. In order to adapt to the market economy, the survival and development
in a competitive market. Railway enterprises need to strengthen enterprise
management, reduce business operating costs, improve enterprise management
level. Harbin Railway Bureau internal combustion machinery factory is an old
enterprise railway department. The influence of the planned economy has been
relatively heavy. Enterprise reform and work backward. Therefore, the analysis
and improvement of Harbin Railway Bureau internal combustion machinery
factory cost control, strengthen enterprise cost management, has the extremely
important practical significance.
This paper first introduces the research background and research
significance. The review and summary of the domestic, abroad on cost control
management literature. Including the internal control relevant research and cost
expense of internal control related research summary; Introduced the basic
situation of Harbin Railway Bureau internal combustion machinery factory,
According to the business process of internal control internal combustion
machinery factory of Harbin Railway Administration cost, Analysis of the cost
expense of internal control present situation and the existing problems are
pointed out; Then, to solve the problem existed before the discovery of cost
control, analysis, improvement measures; Finally, from the aspects of internal
control environment of internal combustion machinery factory of Harbin railway
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