Research On Estimation And Control Of Railway Freight Car Inspection And Repair Cost In Enterprise S Based On The Integration Of Industry And Finance

Currently,there are two types of inspections: a planned preventive inspection system and an inspection system based on technical status,which are widely used in various countries.In recent years,with the development of information technology and its application in railway maintenance systems,new types of railway freight cars have been continuously innovated and developed and put into actual production and operation,adding new blood to the railway freight car system.At the same time,the drawbacks of the planned preventive maintenance system currently commonly used in China are gradually showing: the overall improvement of truck manufacturing quality and maintenance technology has greatly extended the maintenance cycle,the current maintenance interval is too short,and the truck repair system is in a long period of time.It causes a lot of waste and also adds a lot of unnecessary maintenance costs.In addition,in recent years,the national strategic level has frequently emphasized optimizing the overall transportation structure,improving the status of railway transportation,and accelerating the progress of "transition to railway".The market reform of various railway freight companies has more urgent needs for cost reduction and efficiency improvement.The large-scale reform of the railway freight car maintenance system is rapidly advancing.Research and exploration on the application of the state-based maintenance and repair mode of railway freight cars has started.Under the business background of technological innovation empowering enterprise maintenance mode reform,railway freight car maintenance cost estimation and management are also facing new problems and challenges.Under the original planned repair model,the financial indicator-oriented cost accounting model has problems such as large statistical units and caliber granularity,lagging cost data performance,serious disconnection from the actual business situation,and failure to reflect the cost benefits brought by technological progress.It is difficult to reflect changes in the financial level of business model changes such as the repair process repair system,and it is also impossible to use the existing financial cost accounting caliber to estimate and calculate the state repair cost.Moreover,looking at the existing researches on the conditional repair of railway freight cars at home and abroad,it basically focuses on the feasibility study of conditional repair technology and the analysis of the change of the repairing system.There are relatively few financial researches on the calculation and analysis of the conditional repair cost.Then,with the reform of the repair process and repair system,how should the cost be measured under the conditional repair and repair mode? How to convert the current planned repair cost divided by time into the state repair cost divided by operating mileage and operating status to complete the comparative analysis? How to better apply the status repair system to achieve cost control? In view of the above-mentioned problems faced by railway freight car maintenance enterprises and the industry as a whole,the article uses the concept of industry-to-financial integration based on the activity-based costing method and the whole life cycle theory to reconstruct the planned repair cost calculation model,and establish two comparable calibers for the repair process and repair costs.On this basis,build a state repair cost estimation model;the article takes the state repair cost estimation of S railway freight car company as an example,completes planned repair recalculation,state repair cost calculation and comparative analysis,and aims at cost control,and explores the impact of repair program repair reform on enterprises and The cost-effectiveness of the whole industry.The research conclusions are as follows:(1)Compared with the traditional cost method,the calculation and analysis of the activity-based costing method can assist enterprise managers to make more sensible cost control decisions;(2)The construction of the life cycle cost model can strengthen the effectiveness of the cost analysis of railway freight cars;(3)The concept of industry-finance integration helps to improve the scientificity of cost control and is more in line with the actual production of the company,which is convenient for subsequent conversion of results and value creation;(4)The calculation results show that the cost of railway freight car maintenance after the reform of the repair process and repair system is significantly reduced,which is for the future After the implementation of the state repair,the enterprise will provide theoretical support for the deepening and promotion of reforms.