Study On Management Of The Cost Of Enterprise Of Public Transport

Enterprise of public transport is not only a social enterprise, but also the economic efficiency business enterprise, social benefit is the base and the economic benefit is its survival. At present, many areas of public transport industry has been market-oriented, the same area exists many transit enterprises. The competition is fierce, and fuel costs, artificial cost, management costs rise ceaselessly, meanwhile, public transport enterprises bear the burden of many non-profit, and there was virtually no or very few subsidies on public enterprises for some cities government departments, together with some problems which exists of itself, There are certain difficulties on bus companies operating. Bus companies should be how to break the current financial difficulties and achieve win-win economic and social benefits? Paper analyzes the public enterprise's internal and external environment and current business conditions, pointed out that the public welfare in a heavy, fuel, labor and cost pressure and the pressure on the fares, the bus companies to ensure the normal operation of their own, continue to advance in the competition, we must through strengthening of internal management, the introduction of effective methods to control and reduce costs.In this paper, though analyzing the composition of the cost of public transport enterprises ,the proportion of a bus company fuel costs, labor costs, maintenance costs and vehicle depreciation costs is the more than 90% in the whole costs, so they are the key to the cost of operations for public transport enterprises .The establishment of a critical analysis of the cost model through model analysis, to identify these costs and their internal relations of influential factors, and the impact of factors such a comprehensive analysis found that fuel costs, labor costs and the warranty mileage and operating costs are closely related, derived the three with the operation of the function of mileage, will reduce the mileage of ineffective and inefficient public enterprises as an important measure to reduce costs. At the same time, according to the model derived from the cost impact of the key factors in the characteristics of the corresponding control measures and reduce costs; cost method in accordance with the objectives of the impact of enterprise cost management to explore a variety of factors, making the cost of the management of enterprises a comprehensive, effective.In this paper, to explore the use of model-based analysis approach to the cost of public transport enterprises, the characteristics and influencing factors are analyzed, according to the results of the analysis to guide the application in practice and, through concrete examples to validate this analysis of the scientific method. At the same time, this article on the use of target cost bus companies the concept of cost management, awareness, institution building, business model and performance management are described in full swing, do the theory with practice, to verify the actual use of scientific theory, for public enterprises to strengthen cost control and reduce costs with a better reference.