Research On Intelligent Station Project Management Based On Management Accounting Method

As the current mainstream means of freight transport,containerized transport has the advantages of reducing the loss of goods and improving the efficiency of loading and unloading compared with other means of transport.At the same time,multimodal transport is an effective way to reduce the cost of integrated logistics,is the basis for further improving the quality of service,and has a good role in promoting the national economic and social development.However,with the increasing quantity of customers and containers and the rapid development of multimodal transport,the container center station has the problems of increasing operation cost,increasing operation intensity,backward management information processing and low operation efficiency.To carry out the Smart Station Project at the Container Centre Station Information technology as the carrier,the integration of the Internet of things,artificial intelligence and other cutting-edge technologies,can achieve intelligent,visual,orderly,digital and standardized station management operations,in order to eliminate the limitations of manual operations,change the original operation mode,give play to the advantages of intelligent equipment,To achieve the central station operation organization coordination and overall operation efficiency.However,the intelligent station project of container center station has some difficulties,such as large investment,strong technology,long construction period,unstable implementation effect,difficult project management and heavy task.In addition,after the completion of the project,how to determine the project development,operation in order to recover investment,improve the operation efficiency of the station,services quality and increase economic benefits and increase enterprise value.By applying the management accounting project management series tools to solve the intelligent station project management,it can ensure the economic benefit,the financial operation rationality,the progress,the cost target and the expected function of the project implementation process,and the effective control after the project operation,so as to give full play to its unique characteristics.Through the principles,procedures and ideas of project management in the management accounting project management tools,it is proposed that the project management of the intelligent station of the container center station be divided into three stages,the feasibility study is the firststage of the project management,the implementation and control of the project is the second stage of the project management,and the final stage is the post-operation evaluation of the project.In the feasibility study stage of the project,we will mainly use the management accounting discounted cash flow tool to predict and analyze the future operating cash net flow of the intelligent station on the objective basis of the intelligent station project meeting the operational requirements of the container center station to reduce the cost and improve the efficiency,so as to measure the net present value of the project and the internal rate of return,evaluate the economic feasibility of the project and provide scientific basis for the feasibility study of the intelligent station project.When the project is feasible,the project implementation process is managed according to the management accounting earned value method to analyze whether the project implementation process cost and schedule are within the scope of control,and to analyze the difference between the project implementation and the expected value of the project goal and take timely measures to achieve strict control of the project progress and cost,so as to ensure the achievement of the intelligent station project goal.Finally,based on the management accounting balanced scorecard method to evaluate the project after operation,and then improve the operation efficiency of the station,increase enterprise value.