research and practice on the process cost estimation based on working procedure of railway transportation equipments研究与实践过程成本估算基于工序的铁路运输设备.pdf

iBusiness, 2011, 3, 97-106 doi:10.4236/ib.2011.31015 Published Online March 2011 (http://www.SciRP.org/journal/ib) Research and Practice on the Process Cost Estimation Based on Working Procedure of Railway Transportation Equipments 1 1 1 1,2 1 Ziqin Ma , Peng Lu , Zhigang Yang , Yongcai Sun , Guangwei Qi 1School of Mechanical Engineering, Dalian Jiaotong University, Dalian, China; 2China CNR Corporation Limited, Beijing, China. Email: maziqin@, lupeng_1983@126.com, zgyang@, sunyongcai2010@126.com ,qgw179085@ Received December 16th, 2010; revised January 20th, 2011; accepted January 24th, 2011. ABSTRACT With the rapid development of Chinese economic, enterprise cost control and management of enterprise face enormous challenges. Traditional cost control and management are almost dominated by after-costing in mainland. Prior-cost estimation is generally based on statistical result of historical cost data. The theories of cost accounting and Enterprise Resource Planning are uses for reference. The prior-estimation of process-based cost of railway transportation equip- ments is researched and practiced from the product manufacturing process. In the view of refined management of costs, the constitution of the process cost is analyzed in manufacturing process of railway transportation equipments, and it is presented that a mathematical model of cost estimation based on working procedure. Enterprise could know the process cost of a product before it is manufactured by it. That provides a reliable basis for controlling and managing the enter- prises prosecution cost. Then the process cost estimation based on working procedure of a gear is selected as an exam- ple, which is one of the gears in starting transmission of the railway locomotive diesel engine. Keywords : Refined Management, Process Cost, Cost Estimation, Working Procedure, Railway Transport