Research On The Application Of Target Activity-based Cost Management Mode In GW Company

In recent years,with the continuous increase of China's speed and the rapid development of the railway industry,the development of railway-related product manufacturing enterprises has also faced new opportunities.The increase in income also brings an increase in costs.As we all know,the level of corporate cost directly affects the profitability and competitiveness of products.As the result of historical reasons,the deeply ingrained traditional state-owned enterprise cost management model has gradually no longer met the requirements of modern enterprise management models.If an enterprise wants to develop for a long time,it must establish a long-term awareness of cost management,and reducing costs and increasing efficiency is the king of maintaining an invincible position.For a production-oriented state-owned manufacturing enterprise,cost control is far more important.Therefore,it can be seen that the importance of cost management in an enterprise cannot be underestimated.At present,the majority of state-owned manufacturing or other types of enterprises use traditional cost management models.However,with the integration of world cultures,the management models of domestic and foreign companies have gradually improved,and traditional cost management methods have been slightly inferior.This management mode cannot achieve comprehensive management of the cost system.It can only concentrate on cost control in the production process.It does not pay enough attention to other aspects of cost management.At the same time,it cannot do cost information to each operation level and cannot reflect it.The whole process of business management,not to mention providing leaders with decision-making information needed for business development.At this time,using the target-activity cost management model can just make up for this shortcoming.The target-activity cost management model performs cost control from two directions,uses target cost management to determine the target cost,and drills down to the operation level to calculate the cost of activities,and at the same time analyzes and feedbacks,thus forming a closed cost control system.This article is divided into six chapters in total.The research status at home and abroad is summarized.The research contents and methods of this article are proposed.Secondly,the characteristics and application process of target cost management theory,activity cost management theory and target-activity cost management theory are introduced,which lays a solid theoretical foundation for the next research in this paper.At the same time,the first two theories are compared and studied.In order to explain the advantages of adopting the target-cost management model.Again,it is also the key part of this article.This article uses an evaluation index model combining AHP and fuzzy analysis,and uses expert scores to use thescores of each index to draw the problems of GW's cost management,which is more convincing.Then,the objective-activity cost management model was specifically applied to GW Company to manage its sleeper production line.Through the superiority of this model,it controls the entire process of costs,and tries to solve the problems existing in GW Company's cost management.Finally,safeguard measures for the application of target-activity cost in GW company will be put forward,as well as research conclusions,deficiencies and prospects.