Research On Activity Based Cost Control Of Railway Flood Control Project From The Perspective Of Value Chain

Along with promotion of the city and the rapid development of economy in our country,the railway transportation is facing tremendous pressure.At the same time,maintenance equipment of railway and bridges is becoming more and more serious.Flood control project has been the construction project of railway system attaches great importance to the railway system.Railway engineering system costs most of the railway.When they face the new situation,they must reform their cost control system to accommodate changing marketing better and enhance the market competitiveness of the company.Research on activity based cost control of railway flood control project from the perspective of value chain is combined activity-based costing with value chain to carry out the relevant cost control.It must rest on a strong theoretical foundation.And then,we need to do some Adaptive change to apply the Activity based costing successfully,according to the exceptional circumstances of the flood control project of railway engineering system.This paper mainly uses the methods of literature review,case analysis and statistical analysis,and takes the flood control project of railway engineering system as the research object.Through the detailed calculation and analysis of the practical case,I compared it with the traditional cost accounting results.At the same time,I improve and analyze the application of ABC from the perspective of value chain,then,I draw the following conclusions:(1)In the process of literature reading,I found that,few scholars have carried out the research on the activity based costing of the whole process of engineering enterprises,existing research is only limited to the calculation of activity based costing,and in the application of the value chain is lacking.And in the research of the value chain,the study combined with the practical application is inadequate.On the whole,it is less to combine the two theories in the research of cost control.(2)In the traditional cost accounting model,construction enterprises can not carry out effective cost control for the whole flood control project,and the cost control of flood control project stays on the budget before construction.The existence of a variety of problems proved that It is necessary for enterprises to carry out activity-based costing to optimize the cost control and value chain.(3)Activity based costing calculates product cost based on activity and combines activity with resource consumption.Through the calculation and analysis of the whole construction process,we will be able to accurately control the cost of flood control projects.(4)The determination of cost driver is the key point of ABC.The accounting function of the cost is generally held by the financial department of the enterprise.Due to the derailment of the financial staff and site construction,it is not scientific and accurate In the choice of cost drivers.(5)The final purpose of ABC is to make the cost data of flood control project more detailed and accurate.And on this basis,we revolves around the activity,and analysis of the operation chain and value chain of flood control project,and then find out the non value-added work.So we can Optimize enterprise value chain,achieve the goal of increasing revenue and cutting expenditures.This paper is divided into five chapters.At the beginning of the article,I make an overview of the research background,research significance and purpose,research status at home and abroad,and the theoretical basis of the concept.Next,I analyze the present situation of the cost control of the flood control project of the railway engineering system.Then,based on the two theories of value chain and activity based costing,the cost calculation and analysis of flood control projects are carried out.On this basis,I summarized the difficulties and Countermeasures of activity based cost control in flood control projects from the Value Chain Perspective.At the end of the article,I make a summary of the research and puts forward the prospect.