Research On The Application Of Activity-based Costing In A Public Works Section

Railway transportation has always been an indispensable mode of transportation in China.In order to connect with the social development,the railway system is always exploring the mode of accounting cost accounting to adapt to the competition of market economy.With the continuous improvement of the national high-speed railway network,railway enterprises have ushered in new opportunities for development.The increasing busyness of high-speed railway line brings higher railway line loss.As the track maintenance section,the daily maintenance cost keeps rising,which brings great pressure on the completion of unit operation indicators.Reducing cost consumption can effectively alleviate the current situation.Changing the mode of cost accounting and adopting the method of action cost can not only achieve certain effect,but also conform to the policy of "carrying out management accounting pilot and promoting economic transformation" put forward by China Railway Corporation.The function cost accounting mode adopted by the public works system is not only the need of the current economic development situation,but also the need of the development of the public works section itself.It provides the possibility for improving its own competitiveness,improving the operation efficiency,increasing the revenue generated by the railway,and reducing the cost of public works maintenance.This paper briefly describes the research background,purpose,research significance,research results of ABC at home and abroad and literature discussion of ABC related to railway,and introduces the basic concept and application process of ABC.Taking section a as an example,this paper expounds the production organization mode and the status quo of traditional cost accounting in Section A in detail,and analyzes the problems and causes of the traditional accounting methods.The traditional cost accounting methods are difficult to allocate the inter management expenses accurately under the condition of the increasing maintenance cost.Under the condition that the superior department has given a certain budget,the cost pressure is increasing,because it is unable to provide With the real and effective cost data,it is difficult for leaders to make effective decisions and achieve business objectives.According to the particularity of maintenance work,the feasibility and necessity of using activity-based costing in section a are put forward.Then,the specific scheme of implementing activity-based costing in Section A is designed.With activity as the core,indirect costs are allocated to different products according to the cost driver standard,so as to improve the accuracy of cost information,avoid the distortion of cost allocation,and compare with the traditional cost accounting party Compared with other methods,it can provide more reliable information for management decision-making.Finally,this paper puts forward the difficulties that may be encountered in the implementation of Activity-Based Costing in Section A and the corresponding countermeasures.Through the design and research of Activity-Based Costing in a maintenance section,it is found that the maintenance cost data obtained by using this method is more detailed and accurate,which can effectively distinguish value-added and non value-added activities,so as to achieve the purpose of reducing costs.As an effective case,the design of activity-based costing model for a railway depot is helpful for the application and promotion of Activity-Based Costing in other relevant railway stations and sections in the future,and provides a solid foundation for the early realization of the transformation of cost accounting model in the railway system.