城市公共交通企业标准成本管理研究

发布时间：2018-05-12 11:25

本文选题：城市公交企业 + 公交特性　；参考：《长安大学》2013年硕士论文

【摘要】：随着我国经济的快速发展以及城市化进程的推进，人们对于出行便捷、舒适、快速的要求越来越高，这使得我国现有的公共交通服务质量还不能完全满足居民的出行需求，越来越多的居民出行选择由公共交通方式转向小汽车、出租车等私人交通方式，随之引发的城市交通拥挤、资源浪费、环境污染等一系列问题日益严重。由于城市公交具有准公共产品的特性，许多公交运营企业都处于亏损状态，仅靠财政补贴维持营运，因此，通过对城市公交运营成本的分析，研究如何准确测算公交运营成本，对降低城市公交运营成本、维持公交优先可持续发展就显得非常重要。本文以南昌市为研究对象，参考相关文献，通过进行大量的数据调查，建立了公交企业标准成本测算模型，并在此基础上，设计出城市公交企业标准成本管理系统。首先通过对我国城市公交企业亏损、补贴、公交企业特性及产品特性进行分析，为后面的研究奠定了理论基础。其次，通过对成本的概念、成本分类的理论研究，按照公交企业运营成本的构成特点，对公交运营成本进行了逐项解析，并且通过对影响城市公交运营成本的主要因素的分析，，构建了城市公交企业成本框架体系；将制造成本法和标准成本法进行比较分析，提出运用标准成本法对公交企业进行成本测算研究。第三，通过对标准成本法的理论分析，提出了将标准成本法引入公交企业成本测算，进而建立了关于城市公交企业标准成本测算的模型；并且基于对公交企业及各类文献的收集整理，引入实证研究，对所建立的模型及模型的应用过程进行验证，结合实际数据论证了该方法对于公交企业的适用性。在进行大量的数据调查以及实地调研的基础上，以南昌市公交总公司第三分公司的实际运营数据对所建模型进行了论证分析，进一步说明了所建模型的实用性和实际可操作性。第四，通过对城市公交企业在成本管理中出现的问题及原因分析，结合标准成本法在实证分析中的论证结果，提出了降低成本的措施，并建立了城市公交企业的标准成本管理系统。
[Abstract]:With the rapid development of our economy and the advancement of urbanization, people have higher and higher requirements for convenient, comfortable and fast travel, which makes the existing public transport service quality can not fully meet the travel needs of residents. More and more residents switch from public transportation to private transportation such as cars taxis and so on. As a result a series of problems such as urban traffic congestion waste of resources and environmental pollution become more and more serious. Because urban public transport has the characteristic of quasi-public products, many public transport enterprises are in a state of loss, and only rely on financial subsidies to maintain their operation. Therefore, through the analysis of the operation cost of urban public transport, the paper studies how to accurately calculate the operation cost of public transport. It is very important to reduce the operation cost of urban public transportation and maintain the sustainable development of public transport. In this paper, Nanchang City as the research object, reference to relevant literature, through a large number of data investigation, established a public transport enterprise standard cost measurement model, and on this basis, designed a standard cost management system for urban transit enterprises. Firstly, this paper analyzes the loss, subsidy, characteristics and product characteristics of urban public transport enterprises in China, which lays a theoretical foundation for the later research. Secondly, through the concept of cost, cost classification theory research, according to the characteristics of the operation cost of public transport enterprises, the operation cost of public transport is analyzed one by one, and through the analysis of the main factors that affect the operation cost of urban public transport. This paper constructs the cost frame system of urban transit enterprises, compares the manufacturing cost method with the standard cost method, and puts forward the research on the cost measurement and calculation of the public transit enterprise by using the standard cost method. Thirdly, through the theoretical analysis of the standard cost method, this paper puts forward the standard cost method into the cost calculation of the public transport enterprises, and then establishes the model of the standard cost calculation of the urban public transport enterprises. Based on the collection and arrangement of public transport enterprises and all kinds of documents, the paper introduces empirical research to verify the established model and its application process, and proves the applicability of this method to the public transport enterprises in combination with the actual data. On the basis of a large number of data investigation and field investigation, the practical operation data of the third branch of Nanchang City Public Transportation Corporation are used to demonstrate and analyze the model, and the practicability and practicability of the model are further explained. Fourth, through the analysis of the problems and reasons in the cost management of urban transit enterprises, combined with the demonstration results of the standard cost method in the empirical analysis, the paper puts forward the measures to reduce the cost. And set up the standard cost management system of the city public transportation enterprise.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.3;F572.6

【参考文献】