Study On Operation Cost Management Of New-energy City Bus Enterprises Based On Activity-based Costing

With the rise of such concepts as "green drive" and "environmentally friendly driving",new-energy city buses have played an unprecedented role in public green drive.Due to the public welfare nature of the new-energy city bus,its ticket price is low,and its income is difficult to make up for its expenditure.At the same time,the government needs to provide corresponding government subsidy support.Therefore,the study on the cost management of new-energy city bus enterprises has attracted more and more attention from the industry and the government.However,the indirect expenses of most new-energy bus enterprises only relies on a single standard for cost distribution,which leads to information deviation in the relevant aspects.Activity-based costing can provide more reasonable and true cost information,which provides new ideas and solutions for the cost management of new-energy city bus enterprises.This paper,based on the study of cost management,research on the theory and application of ABC at home and abroad,through the analysis of the characteristics of the new-energy city public transportation industry and the connotation and characteristics of the operating costs of enterprises,established the research system,of which operating cost management of new-energy city bus enterprises based on ABC.Taking WM bus route 1 and route 3 as objects,this paper used ABC to manage the cost,including before,during and after the event.The study finds that: first of all,ABC can provide more reliable cost information for their management scheduling decisions and government subsidy basis for new-energy buses enterprises.Besides,the operation of new-energy bus enterprises can be divided into four operation centers:operation,maintenance,management,and charging pile service.In addition,based on the practical application of ABC in route 1 and route 3,this study analyzes main measures that should be adopted by WM:arranging more reasonable shifts according to the proportion of passenger volume and operating frequency,reducing the outsourcing of maintenance services moderately,and strengthening the coordination and cooperation between various departments,establishing and implementing the incentive system of operating cost management,upgrading the equipment and intelligencing cost management.The possible innovations of this paper are as follows: the construction of a new-energy bus enterprise operation cost management system based on activity-based costing,which provides a better cost management idea for realizing the sustainable development of WM bus enterprise.It is expected to provide an example of cost management for similar small and medium-sized enterprises and service enterprises.