Requirement-oriented Maintenance Cost Analysis And Structural Study In Manufacturing Enterprises

With China's rapid economic development, and successfully entered the WTO, China has gradually become a world manufacturing center. Confront with the competition of foreign enterprises and domestic enterprises, the issue that the enterprise should consider first is how to ensure the quality of products with low cost, in order to develop in the increasingly competitive market. as the largest single cost, equipment maintenance and management costs are very important for a enterprise to reduce production costs and enhance the competitiveness. Now, with the development of mechanization and automation equipment, equipment maintenance has become more and more difficult to repair, and the maintenance costs have greatly increased.Data shows that China's current annual maintenance costs of equipment are up to 300 billion yuan, which is account 7% to 9% of the original equipment value. The maintenance cost is becoming an obstacle restricting the development of China's manufacturing enterprises. The main tasks placed in front of China's manufacturing enterprises are the use of advanced accounting method to account for maintenance costs, analyzing the causes of maintenance costs and maintain cost control. To solve the problems mentioned above, the main contents r is as follows:(1) Describe the concept, mode, hierarchical structures sources and identification of Requirement-Oriented Maintenance. Analyze the present situation of equipment maintenance management. And analyze the cost Structure of Requirement-Oriented Maintenance.(2) Introduce the generation and background of activity-based costing theory, and the advantages in cost accounting, accounting model and process knowledge of activity-based costing.(3) Build a business to maintain cost accounting processes, according to activity-based costing. Analysis of some details in the cost accounting processes, such as design of Resource Certificate, establishment of cost database and the cost driver analysis(4) Establish the cost accounting model of industrial maintenance management based on the activity-based costing, impute the maintenance costs into the device category with Activity-costing model in order to achieve the maintenance cost control.