Study On Cost Control Of Railway Project Based On Activity-Based Costing Method

At present, in our country most of the railway construction enterprises still use the traditional cost calculation and management methods. In enterprise it is widespread that the actual cost is difficult to accurately control, internal value chain is difficult to optimize combination of problems. With the development of science and technology, construction mechanization degree is more and more high, resulting the greatly raising of the proportion of indirect expenses, so as to make the traditional cost calculation method do not apply increasingly.In this case, the modern railway engineering project must adopt a new cost management method. The activity-based costing method as a more advanced cost calculation and cost management methods can strengthen the internal management of construction enterprise, help enterprises to formulate correct strategies policy, and contribute to railway construction enterprise’s sustainable development. This paper is researched based on the demand.Firstly this paper analyzes the current situation of the railway engineering project cost control, derivation related theory and basic steps of activity-based costing method, and it conclude the superiority of the activity-based costing method. The list of quantities will be considered to the cost method, define construction, analysis work, identify cost drivers, thus designs railway engineering project cost calculation model,analyzes the activity-based costing method of the feasibility applied in railway engineering project cost control and further examples showing the application of activity-based costing calculation model.Finally discusses the thinking and concrete steps of the cost control implemented in the railway engineering projects, and the corresponding countermeasures were put forward based on cost control implementation difficulties.This paper studies the theory system of activity-based costing method comprehensively, puts forward the analysis method and the research train of thought of the activity-based costing method that use in the railway engineering projects. Closely be combining the current situation of the railway engineering projects construction, in order to cause railway construction enterprise to pay attention to work activity-based costing method, and improve the cost calculation accuracy, reduce the production cost, and play a guiding role to the present railway engineering cost management theory research and practice.