成本标准制在公交企业成本管理中应用的探索——以Z市公共交通集团有限公司为例

Exploration of the Application of Cost Standard System in the Cost Management of Public Transport Enterprises——A Case study of Z City Public Transportation Group Co.,LTD

城市公共交通的发展与服务质量是反映一个城市经济发达程度的重要指标,为提高市民出行效率,提升居民幸福指数,积极发展城市公共交通已成为各大城市管理者的共识。城市公共交通具有准公共产品的特性,因政策规定,公交票价不高,许多公交企业处于亏损状态,只能靠政府财政补贴维持。在这种背景下,公交企业如何实现有效的成本管控,降低运营成本更加值得研讨。本文在分析当前公交企业成本管理现状的基础上,探索在公交企业运营成本管理中引入管理会计的成本标准制,在采购、调度、运行、维护等环节优化管理,加强成本标准设定与精准的会计核算,探索管理会计在降低运营成本、优化成本管理的可操作性,实现公交企业可持续发展。

The development and service quality of urban public transportation are important indicators that reflect the degree of economic development of a city.In order to improve the efficiency of citizens'travel and increase the happiness index of residents,it has become the consensus of the managers of major cities to actively develop urban public transportation.Urban public transportation has the characteristics of a quasi-public product.Due to policy regulations,bus fares are not high,and many bus companies are in a state of loss and can only be maintained by government financial subsidies.In this context,how to achieve effective cost control and reduce operating costs for public transport companies is more worthy of discussion.Based on the analysis of the current status of cost management of public transportation enterprises,this article explores the introduction of the cost standard system of management accounting into the operation cost management of public transportation enterprises,optimizes management in the links of procurement,dispatch,operation,and maintenance,and strengthens the setting of cost standards and precision Accounting,explore the operability of management accounting in reducing operating costs,optimizing cost management,and achieving sustainable development of public transport enterprises.