Research On The Improvement Of Operating Cost Management Of Lanzhou Rail Transit Based On Activity-based Cost

In the context of the continuous economic development and the gradual increase in urban traffic pressure,urban rail transit projects can alleviate urban traffic pressure,reduce urban environment and noise pollution,and can promote economic development along the route,which has become the choice of more and more cities.However,due to the characteristics of its public services,project operating income cannot cover operating costs,and rail transit projects generally have a long construction period,large capital investment,and long-term revenues that are not enough for the branch will bring heavy economic pressure to operating companies and local finances.Therefore,as the operating unit of Lanzhou urban rail transit,it is very important for the sustainable operation of the enterprise to think about operating cost management,choose a suitable operating cost management method,and optimize operating costs as much as possible.When the operation of Lanzhou rail transit began to show a line network effect and multiple lines are operated collaboratively,the operation of each line will be managed by the same operating branch.Under the condition that the same organization manages multiple lines,the rationality and accuracy of future cost allocation will have a decisive impact on calculating the revenue level of each line.After the operation network is formed,the indirect cost also occupies a large part of the total cost compared with the direct costs that can be directly allocated in the operating cost,and they are all kinds of expenses of different nature.Standard allocation will inevitably lead to unreasonable cost allocation,which will have a greater impact on the accurate accounting of line costs.At present,under the influence of the corona virus pandemic,public finance is facing greater challenges.Rail transit enterprises can only provide a practical basis for the application of operating subsidies if they conduct detailed and accurate analysis and accounting of all consumptions incurred during operation and production.A scientific cost management system will also lay a solid foundation for the cost regulation of rail transit operation services.This thesis takes Lanzhou rail transit operating costs as the research object,sorts out the related concepts and theories of activity-based cost and activity-based management,introduces the basic situation of rail companies and operating branches,and the current management and accounting of Lanzhou urban rail transit operating costs,sorted out the existing problems in operating cost management,discussed the necessity of operating cost management using activity-based costing,and constructed the activity cost management scheme of operation cost,and the budget is prepared by the method of activity-based budget as the standard value of cost variance analysis.On the basis of the difference analysis,it is planned to help the enterprise optimize the operating cost management through the method of operation cost management.This research is helpful to improve Lanzhou Rail’s ability in operating cost management,and lays a foundation for accounting for the operation of multiple lines in the future.It also provides a more accurate and reliable data basis for route fare formulation and cost regulation,as well as for the government’s compensation policy for each route.