Research On Operation Cost Management Of A Metro Company

With the gradual transfer of rural population to cities in China,the urban traffic situation has deteriorated dramatically.It is no longer enough to rely solely on the public transport system to meet the travel needs of the existing urban population.The development of Metro is the inevitable choice to solve the problem of urban traffic congestion.As Metro enterprises belong to public service enterprises,ticket prices are strictly regulated by the government,and the operation cost of Metro enterprises is very high,most of them have been in a state of loss for many years.In the early stage of subway operation,the government will give some financial subsidies to the company,but in recent years,with the gradual expansion of the scale of the subway,local governments are under financial pressure,requiring the subway enterprises to strengthen their own financial management,improve economic efficiency,and gradually realize their hematopoietic function.In the case that Metro enterprises can not significantly increase their operating income in the short term,it is very important to strengthen the control and management of operating costs.This paper chooses A Metro Company as the research object,through my understanding of the company's business characteristics and cost management problems in the process of practice in A Metro Company,and on the basis of careful reading of a large number of cost management literature,finds out the entry point of this paper,that is,introducing activity-based cost to manage the operation cost of A Metro Company.Firstly,this paper analyses the composition and management status of the operation cost of A Metro Company;secondly,according to the characteristics of A Metro Company,the necessity and feasibility of introducing activity-based costing management are discussed in detail,and the design idea of activity-based costing management scheme is put forward for maintenance operation;finally,the expected effect of Applying Activity-based costing management to A Metro Company is discussed.It is analyzed.The conclusion drawn from the above research is that activity-based costing management has applicability in A Metro Company,and the implementation of activity-based costing management can bring positive benefits to the operation cost management of A Metro Company.