高速公路运营成本控制问题研究

发布时间：2018-08-04 10:00

【摘要】：随着我国高速公路网的基本成型，高速公路建设里程的不断增加，省、市、城间联系更加顺畅，路网拉动国民经济的增长的作用也日益凸显；但是，伴随高速公路建设取得巨大成就的同时，高速公路成本管理却并不尽人意，高速公路运营绝对成本呈逐年上升趋势，其根源是未能形成全面有效的成本控制管理体系。在此背景下，加强对高速公路成本管理的研究，，对于我国高速公路经营企业降低成本、提高管理效率具有重要意义。本文就上述问题进行了以下研究：首先，论述高速公路运营企业成本控制的研究背景、研究意义及理论基础，对国内专家学者有关高速公路运营企业成本控制研究进行了系统的总结。不同于以往的主要集中在养护成本控制层面上研究，本文将重点放在成本控制体系研究上，以期能对高速公路运营成本管理提供思路。其次，运用比较分析法对十六家高速公路上市公司财务报告披露的成本信息进行分析，得出了我国高速公路运营公司亟待进行有效成本控制的结论。在此基础上，进一步对我国高速公路运营企业传统成本管理的局限性和成本控制方法适用性进行分析，确立目标成本法为本文构建成本控制体系的主要方法。原因是目标成本控制体系是全面的、系统的成本控制体系，对克服传统成本管理的局限性、降低成本费用、提高成本管理绩效起到了重要的参考作用。最后，提出构建高速公路目标成本控制体系用以解决我国高速公路运营公司成本管理存在的问题。目标成本控制体系构建重要的步骤是如何确定目标成本，本文在分析成本控制方法适用性时，结合高速公路实际情况，提出了运用扣除法确定目标成本的方法。在进行成本目标分解时，按照预测的目标成本，考虑高速公路成本特性，着重对可控成本进行分配及成本控制管理。此外，针对我国高速公路成本现状分析的结论，本文还对影响高速公路公司运营成本的养护、征收、人工、管理费用、财务费用五个主要成本项目，运用回归分析法等探讨了降低成本的途径，并提出了一些可行的建议。
[Abstract]:With the basic formation of the highway network in China and the increasing mileage of the expressway construction, the links between provinces, cities and cities are more smooth, and the role of the road network to stimulate the growth of the national economy is becoming increasingly prominent. However, along with the great achievements of the highway construction, the cost management of highways is not satisfactory. The cost is increasing year by year, the root of which is the failure to form a comprehensive and effective cost control management system. Under this background, it is of great significance to strengthen the research on the cost management of the expressway, which is of great significance to reduce the cost and improve the management efficiency of the expressway operation enterprises in our country.
First, this paper discusses the research background, significance and theoretical basis of the cost control of expressway operation enterprises, and summarizes the domestic experts and scholars' research on the cost control of the expressway operation enterprises. In order to provide ideas for highway operation cost management.
Secondly, the comparative analysis method is used to analyze the cost information of the financial report disclosure of the sixteen listed companies on the expressway, and the conclusion of the effective cost control is obtained. On this basis, the limitations and cost control methods of the traditional cost management of the Chinese expressway operation enterprises are further studied. The objective cost method is the main method to construct the cost control system in this paper. The reason is that the target cost control system is comprehensive and systematic cost control system, which plays an important reference role in overcoming the limitations of traditional cost management, reducing cost and cost, and improving the performance of cost management.
Finally, the paper puts forward the construction of the highway target cost control system to solve the problem of the cost management of the highway operation company in China. The important step of the target cost control system is how to determine the target cost. In this paper, when the applicability of the cost control method is analyzed, the actual situation of the expressway is combined and the deduction method is put forward. In order to determine the cost of the target, when the cost target is decomposed, according to the target cost of the forecast, the cost characteristic of the expressway is considered, the controllable cost is assigned and the cost control management is emphasized. Five main cost items, i.e. labor cost, management cost and financial cost, are discussed by regression analysis, and some feasible suggestions are put forward.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F542.5

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