1 摘要 一直以来，铁路运输都是我国不可或缺的交通运输方式。为了与社会发展接轨， 铁路系统始终在探索会计成本核算模式，力求适应市场经济的竞争。随着全国高速 铁路网不断完善，铁路企业迎来了新的发展契机。高速铁路线路的日益繁忙带来了 更高的铁路线路损耗，作为负责线路维护的工务段，日常维修成本不断攀升，对单 位经营指标的完成带来极大压力，降低成本消耗能够有效缓解当前状况。转变成本 核算模式，采用作业成本法既能达到一定效果又符合铁路总公司提出的“开展管理 会计试点，促进经济转型”政策。工务系统采用作用成本核算模式，既是当前经济 发展形势的需要，也是工务段自身发展的需要，为提高自身竞争力、提高作业效率， 增加铁路创收，降低工务维修成本提供可能。 本文简要描述了实施作业成本法的研究背景、目的，研究意义以及国内外有关 作业成本法的研究成果，作业成本法在铁路相关业务应用的文献论述，对作业成本 法的核心概念和应用流程进行介绍。以A工务段为例，详细阐述了A工务段生产组 织模式和传统成本核算现状，并对传统核算方法存在的问题及原因进行分析，传统 成本核算方法在维修成本日益增加的状况下难以准确分摊间管费用，在上级部门下 达预算一定的情况下，成本压力不断增加，因为无法提供真实有效的成本数据，企 业领导难以进行有效决策，企业经营目标难以完成。针对工务维修工作的特殊性， 分析作业成本法在A工务段实施的可行性和必要性；随后设计了A工务段实施作业 成本法的具体方案，以作业为核心，按照成本动因标准将各项间接费分摊到不同产 品中，提高成本数据的精确性，并对传统成本核算方法进行比较，为单位的管理决 策提供更加可靠的信息。最后本文提出A工务段实施作业成本法需要注意的问题。 通过对A工务段作业成本核算的设计研究，发现使用该方法获取的工务维修成 本数据更加详细、准确，能够有效区分增值作业和非增值作业，进而达到降低成本 的目的。作业成本法在A工务段应用的设计方案作为有效案例，有助于日后在铁路 其他相关站段的运用和推广，为早日实现成本核算模式在铁路系统的转型提供坚实 基础。 关键词：工务维修；作业成本法；检养修；成本核算 作业成本法在A工务段的应用研究 I Abstract 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 Abstract II 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. Keywords: railway maintenance; activity-based costing; inspection and maintenance; cost accounting 作业成本法在A工务段的应用研究 1 目 录 导 论 ································································································ 1 一、研究背景 ··················································································· 1 二、研究目的与研究意义 ···································································· 1 三、文献综述 ··················································································· 2 四、研究内容与方法 ·········································································· 6 第一章 作业成本法理论分析 ····························································· 9 第一节 作业成本法概念及原理概述 ························································· 9 一、作业成本法概念 ·········································································· 9 二、作业成本法基本原理 ·································································· 10 第二节 作业成本法的应用流程 ····························································· 10 一、设立资源库，归集资源库价值 ······················································ 10 二、确认作业，设立相应的作业中心 ··················································· 10 三、确定资源动因，分配资源到作业中心 ············································· 11 四、选择成本动因，并确定各作业成本的成本动因分配率 ························ 11 五、计算作业成本和产品成本 ··························