Study on the Standard Cost Management of Urban Public Transport Enterprises
|Keywords||Urban public transport enterprises Bus feature Standard cost method Costmanagement|
With the rapid economic growth in china, as well as promotion of the urbanizationprocess, and the high demands of people in traveling convenience, fast and comfortable areincreasing now, which makes china current situation of public transport operators and thequality of services is far from satisfying the needs of the residents traveling, an increasingnumber of residents traveling by public transport methods revert to cars, taxis and otherprivate mode of transportation, with the attendant traffic congestion, waste of resources,environmental pollution and other problems also have been increasingly serious.As the public transport has the characteristics of quasi-public goods, many urban publictransport operating companies are in red and rely on financial subsidies to be maintained.Therefore, researches on how to reduce the cost of public transport operating through theanalysis of operating cost is very necessary and important.In Nanchang City as the research object, the reference literature, through a lot of surveydata, sets up bus enterprise standard cost calculation model, and on this basis, designs the costmanagement system of city public transportation enterprise. Firstly, through the analysis ofthe characteristics of China’s loss-making public enterprises, subsidies, city publictransportation enterprise characteristic and product laying a theoretical foundation for thefollowing research. Secondly, through the theoretical research on the concept, theclassification of cost, according to the characteristics of public enterprises operating costs, onthe bus operating cost of itemized analysis, based on the analysis of the main influencingfactors of city bus operating cost, construction cost framework system of city publictransportation enterprises; by comparison and analysis of manufacturing cost and standardcost method the use of standard cost method, the cost estimates to bus companies. Third,through the analysis of the standard cost method theory, the standard cost method isintroduced into the cost of transit enterprises, through the establishment of related model,made the method cost measure of city public transportation enterprises; and the publicenterprises and all kinds of documents collected based on empirical research, applicationprocess of the model, verification and model, combined with the demonstrated that themethod is suitable for the actual data of transit enterprises. Through a large number of data investigation and on-the-spot investigation, the actual operation data in Nanchang City BusCorporation third branch is analyzed on the model, further illustrates the model’s practicalityand maneuverability. Fourth, through the analysis of the city public transportation enterprisesin the cost management and the reasons for the problems, combined with the demonstrationresults in the empirical analysis of the standard cost method, measures to reduce cost are putforward, and the establishment of cost management system of city public transportationenterprises.