M公交汽车公司成本控制研究

发布时间：2018-01-13 07:46

本文关键词：M公交汽车公司成本控制研究　出处：《东北石油大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着北方某市城市经济近年来的快速发展,其城市人口也得到了持续增长,人口规模的快速发展和城区分布的分散性使得北方某市居民对公共交通的需求急剧膨胀。M公交汽车公司是北方某市公交客运交通量的主体,随着多年低票价政策和逐年上涨的燃油成本,其面临着越来越大的经营成本压力。如果经营成本没有相应下降,那么企业的经营难度会不断加大。因此论文从成本控制的角度入手,通过加强成本控制来降低M公交汽车公司的经营压力,并使其获得更好的发展前景。本文是以M公交汽车公司成本控制为研究对象,运用实例分析法对其成本控制进行了系统分析。论文分为四个部分,首先,从总体上介绍了论文的研究背景、研究意义、国内外研究现状及研究思路与基本内容；其次,介绍了公交公司成本控制的相关基础理论,主要介绍了城市公共交通概念、成本控制基本原理、公交企业成本构成；然后,对M公交汽车公司成本控制现状及问题进行了深入分析,先后分析了其面临的经营压力、其自身内部的成本对标分析、其与其他同类公司的对标分析,在此基础上总结出其成本控制目前所存在的问题；最后,根据M公交汽车公司的实际情况提出成本控制策略与措施。通过对M公交汽车公司成本控制的研究,对提高我国公交企业的成本控制管理研究提供了一定的理论依据和实践指导。
[Abstract]:With the rapid economic development of a city in the north in recent years, its urban population has also been sustained growth. With the rapid development of population scale and the dispersion of urban distribution, the demand for public transportation of residents in a northern city expands rapidly. M bus Company is the main body of the passenger traffic volume of a city in the north. With many years of low price policy and rising fuel cost, it is facing more and more pressure of operating cost. If the operating cost does not decrease correspondingly. Therefore, the paper starts from the cost control angle, through strengthening the cost control to reduce the M bus company operating pressure, and make it obtain a better development prospect. This paper takes M bus company cost control as the research object, uses the case analysis method to carry on the systematic analysis to its cost control. The thesis is divided into four parts. First, the paper introduces the research background of the thesis. Research significance, domestic and foreign research status, research ideas and basic content; Secondly, it introduces the basic theory of the cost control of the public transport company, mainly introduces the concept of urban public transport, the basic principle of cost control, the cost structure of the public transport company. Then, the paper analyzes the current situation and problems of M bus company's cost control, analyzes the operating pressure it faces, its own internal cost analysis, and its analysis with other similar companies. On this basis, the existing problems of cost control are summarized. Finally, according to the actual situation of M bus company, the paper puts forward the cost control strategy and measures. Through the study of M bus company cost control. It provides some theoretical basis and practical guidance for improving the cost control management of public transport enterprises in China.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F572.6;F275.3

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