Research On Cost Management Optimization Of Automobile Sharing Travel Enterprises

Car sharing service is a new product of social development.Based on the iterative update of Internet technology,consumers can realize their travel needs without buying private cars,alleviating urban traffic congestion,environmental pollution and many other problems to a certain extent.In recent years,the growing demand for shared travel market,coupled with the government’s policy on new energy vehicles,has promoted various auto companies and investment institutions to establish "electric vehicle time-sharing leasing①" platform companies.However,unlike general enterprises that only make large-scale investment in a specific period,the current operation mode of car-sharing enterprises needs to continuously invest a large amount of capital,human resources,material and other resources to ensure operation throughout the entire operation period.Higher investment,inevitably lead to the increase of enterprise operating costs.Therefore,implementing effective cost management optimization measures,matching limited resources with enterprise development goals,and giving full play to cost-benefit maximization advantages are the key to a car sharing enterprise winning the competition.Based on the literature research on cost management and the method of combining operation theory analysis and case analysis,this paper studies the optimization of cost management of car-sharing enterprises in view of the current situation of cost management of car-sharing enterprises,taking H Company,which ranks the top five in the industry in terms of vehicle scale as the research object.Firstly,this paper introduces the value chain cost management theory and target cost management theory,systematically combs the domestic and foreign cost management research literature,lays the theoretical foundation for this paper.Secondly,through the study of the operation mode and business process of car-sharing enterprises,the cost composition and the reasons for the changes of enterprises are further analyzed.Secondly,combined with case analysis,it is found that there are major problems in cost management within the car-sharing enterprises.Finally,according to the business objectives of car-sharing enterprises,the paper puts forward some countermeasures and suggestions on strengthening the awareness of cost management,optimizing the target cost of enterprises,improving the cost management system,employee assessment mechanism and strengthening the cost management training.