目标成本在轨道交通装备制造业生产维护中的应用研究

面对制造业成本竞争日益激烈的市场环境,轨道交通装备制造企业在成本控制方面不断创新和变革,在生产制造成本控制中对涉及生产运营的所有要素开展目标成本管理。当前,该行业正在推进智能制造和数字化转型升级,占制造成本比重不断增大的生产维护业务在践行目标成本管理方面还存在诸多问题。论文应用因果分析法,结合目标成本管理理论分析当前轨道交通装备制造业生产维护成本控制存在的问题,并提出完善该行业生产维护业务应用目标成本管理的对策,以促进轨道交通装备制造企业生产维护成本管理水平的提高。

Research on the Application of Target Cost in the Production and Maintenance of Rail Transit Equipment Manufacturing Industry

Facing the market environment with increasingly fierce cost competition in the manufacturing industry,rail transit equipment manufacturing enterprises continue to innovate and change in cost control,and carry out target cost management for all elements related to production and operation in production and manufacturing cost control.At present,this industry is promoting intelligent manufacturing and digital transformation and upgrading.Production maintenance business,which accounts for an increasing proportion of manufacturing cost,still has many problems in the implementation of target cost management.This paper applies the causal analysis method and the target cost management theory to analyze the problems existing in the production and maintenance cost control of the current rail transit equipment manufacturing industry,and puts forward the countermeasures to improve the application of target cost management in the production and maintenance business of this industry,so as to promote the improvement of the production and maintenance cost management level of rail transit equipment manufacturing enterprises.