| Railway transportation has always been an important mode of transportation in China’s transportation industry.With the China Railway Corporation in March 2013 formally established,the market position of railway transportation enterprises is more clear.However,because the overall management of railway sector is more traditional and old,Costs are growing.Railway transport enterprises must pay attention to income,one hand and expenditure,both hands should be grasped,both hands should be hard.Only by gradually optimizing the cost management of rail transport,and gradually reduce the operating costs of railway transport,which not only can alleviate the status of profit and loss in the railway,but also can strengthen the railway transport in improving market competitiveness in the important initiatives.This dissertation,starting from the description of some conception of Activity-based Costing Method,gives a detailed analysis of the changes caused by the production and organization reform concerning the separation of the inspection and maintenance work which is being implemented among the railway maintenance sections.And it also explicitly analyzes the effects brought by the production and organization reform to the railway maintenance cost control.Then the dissertation employs the case of railway maintenance section B,introducing the characteristics of its cost management content and existing problems during the cost control process and analyzing the main causes.It does the investigation and research work about the production and organization’s current situation in terms of the daily maintenance activities.Considering the features of maintenance work,it puts forward the idea of maintenance activity center and analyzes the inducement of each activity.Then by the management with Activity-based Costing Method,it establishes the maintenance-activity-based cost control system stressing the control throughout the whole procedure of each activity.Lastly the dissertation analyzes the difficulties in terms of the implementation of Activity-based costing Method in railway maintenance section A and provides some related suggestion. |
