作业成本法在铁路工务机械段成本核算中的应用

Application of Activity-based costing in Cost Accounting of Railroad Engineering Machinery Section

为了准确把握降低成本费用方向和目标,达到成本精细化管理目标,本文以铁路工务机械段为应用对象,采用专家访谈和问卷调查相结合的方法,在分析目前成本核算中存在问题的基础上提出作业成本核算的必要性,并对作业成本法应用流程进行设计和实践检验。实践证明,作业成本法的运用,对铁路工务机械段的降本增效、业财融合和信息化管理可以起到促进作用。

In order to accurately grasp the direction and target to reduce costs and achieve the goal of cost refinement management,this paper takes the railroad engineering machinery section as the application ob⁃ject,adopts a combination of expert interviews and questionnaire surveys,proposes the necessity of activitybased costing accounting on the basis of analyzing the existing problems in cost accounting,and designs and practically tests the application process of activity-based costing.Practice has proved that the application of the activity-based costing can promote the cost reduction and efficiency increase,the integration of busi⁃ness and finance and information management of the railroad engineering machinery section.