Study On Railway Maintenance Cost Accounting Based On Activity-Based Costing

With the development of the railway industry,the track mechanized maintenance industry is gradually emerging.The continuous deepening of the implementation of the market economic system has made the competition between rail mechanized maintenance companies increasingly fierce.Therefore,improving the cost control level and lowering the unit price of business are the keys to improving the competitiveness of railway maintenance companies.Existing literature studies of railway maintenance industry cost accounting are rare,and the research in this paper is of guiding significance for the railway maintenance industry to standardize cost accounting,continuously reduce costs,and improve enterprise competitiveness.SW is a professional railway machinery maintenance company,which constitutes an important part of the Group’s railway transportation sector and plays an important role in the safe and efficient operation of the Group’s railway.At present,the cost accounting of SW Company has been difficult to meet the needs of its business development.Combining with the background of the Railway Corporation adopting the operating cost method to calculate railway costs,the focus of this study is to analyze the current cost accounting method of SW Company and its existing problems,and Propose a solution accordingly.This article innovatively integrates the operation cost management ideas with the railway maintenance cost accounting,from the operation cost method to the overall goal of railway maintenance cost accounting,the cost accounting process based on the operation cost method and the cost management based on the operation cost method accounting results.Discuss the major aspects and analyze the expected effect.The cost accounting process based on the activity cost method also includes the composition of cost items,cost accounting objects,cost collection and distribution,and the design and accounting processing of cost accounting subjects.Finally,according to the actual situation of SW Company,the safeguard measures for the application of the operation cost method in the cost accounting of SW Company were proposed,so that SW Company can more effectively apply the operation cost method for cost accounting,and perform operations according to the results of the accounting Analysis and optimization to achieve the goal of continuous cost reduction.The application of the operation cost method in the cost accounting of railway maintenance will promote the reduction of resource consumption,the improvement of resource utilization rate and the optimal allocation of resources in all processes and links of railway maintenance business.All the staff of the railway maintenance business make concerted efforts to promote the healthy development of the railway maintenance industry.On the basis of the continuous increase of business income of enterprises,cost reduction and efficiency increase,increase the overall profitability level of enterprises,and constantly improve the management capabilities of enterprises,so as to achieve sustainable and rapid development of enterprises.