| As an important means of transportation for the people,the artery of the national economy and the important national infrastructure,railway plays an important role in China’s transportation industry.With the rapid development of urbanization in China,a large number of people migrate and flow,the railway is always in a high-intensity "full load" environment,the railway facilities are seriously damaged,and the investment in railway line maintenance is becoming more and more important.Railway materials are the guarantee and support to realize the high-quality development of railway enterprises.Railway material procurement is not only related to the cost and economic benefits of railway enterprises,but also an important guarantee for safe driving.It provides the most important material basis for the maintenance and repair of railway line infrastructure equipment for a long time.It plays an important role in reducing cost and increasing efficiency for railway enterprises to carry out cost control of track maintenance overhaul,strengthen material procurement management,keep up with market development and innovate procurement channels.This paper mainly focuses on the cost management of material procurement for line overhaul of track maintenance section a,and analyzes how to reduce the material procurement cost of track maintenance section a under the premise of current railway material procurement quality.We should correctly deal with various external challenges,adhere to the lean management Road,do a good job in material procurement cost management,make the cost application more accurate and reasonable,and ensure that the maintenance and replacement of railway track overhaul materials can be realized at the minimum cost.This paper mainly uses the method of combining quantitative analysis and qualitative analysis,according to the general idea of raising,analyzing and solving problems,combined with the relevant theories of procurement cost management and lean management,applies activity-based costing to analyze the procurement cost,finds out the existing problems of material procurement under lean management,and improves the lean management scheme of railway public works material procurement cost,Optimize the procurement management mode in line with the actual unit to reduce procurement costs,promote the implementation of lean management in cost management and improve management quality. |