Research On The Optimization Of Cost Accounting Method Of Jiangxi Railway Vehicle Co.,Ltd

With the continuous development of the international economy,infrastructure construction has been paid more and more attention by all countries in the world.As an important area of infrastructure construction,rail transit has become an important area for major cities in various countries to develop vigorously due to its advantages of large volume,fast speed,low energy consumption and low cost in the whole life cycle.Therefore,rail transit is also called " the major artery of modern cities".The new type of rail transit vehicle has many manufacturing processes and complicated technologies.The traditional cost accounting method can no longer meet the production management needs of rail transit vehicle manufacturing industry.At the same time,because the manufacturing process of rail transit vehicles is clear,taking " operation" as the cost accounting basis can reflect the product cost more reasonably.At the same time,it can provide data support for enterprise production process optimization,provide good data support for enterprise in pricing strategy,profit analysis and strategic decision-making issues,and improve enterprise management level and product competitiveness.Activity-based costing was first proposed by Eric Kohler,a famous American accounting scholar,in the 1930 s.After that,many scholars,such as Professor George Staubus and others,based on the theoretical basis of Professor Eric Kohler,conducted more in-depth research and discussion,and gradually formed the embryonic form of " Activity-Based Costing".Professor Yu Xuying,an outstanding Chinese accountant and economist known as the " founder of modern management accounting in China",brought the advanced concept of activity-based cost accounting into China in the 1990 s.This paper comprehensively introduces the concept,principle and operation mode of activity-based cost accounting method,leading the " research upsurge of ABC cost method".Since then,many scholars have initially carried out a large number of studies from theory,cases to practical application,which greatly inspired the research on the application of activity-based costing in rail transit vehicle manufacturing industry.This paper makes an optimization analysis on the cost accounting system of Jiangxi railway vehicle co.,ltd,a subsidiary of China national railway corporation.First of all,it analyzes the problems and reasons of Jiangxi company's current application of traditional cost accounting methods,and puts forward the feasibility of optimizing Jiangxi company's cost accounting system by using activity-based cost accounting methods.Secondly,the author summarizes the experience of applying activity-based costing in the parent company's bus and coach companies,and refers to the experience of the parent company,combining with Jiangxi company's own situation,to establish an optimization scheme of cost accounting system.Finally,the simulation data is used to analyze the application of the optimization scheme,and the expected benefits of Jiangxi company's cost accounting system optimization using activity-based costing are obtained,thus providing support for the actual implementation of cost accounting system optimization.