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公交G公司运营成本管理研究摘要随着北方某市城市经济近年来的快速发展，HD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。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G公交公司成本控制为研宄对象，运用实例分析法对其成本控制进行了系统分析。论文根据研究内容，在板块上主要分为四个不同但又相互联系的部分：首先，从总体上介绍了论文的研究背景、研宄意义、国内外研宄现状及研宄思路与基本内容。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，在此基础上总结出其成本控制目前所存在的问题；最后，根据公交汽车公司的实际情况提出成本控制策珞与措施。通过对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。关键词：公交企业；成本分析；成本管理AbstractWiththerapiddevelopmentoftheurbaneconomyinanortherncityinrecentyears,theHDurbanpopulationhasalsocontinuedtogrow.Therapiddevelopmentofthepopulationscaleandthedecentralizeddistributionoftheurbanareashavecausedthedemandforpublictransportationintheresidentsofacertaincityinthenorthtoexpandrapidly.Thebusandbuscompanyisthemainbodyofpublictransporttrafficinacityinthenorth.Withyearsoflowfarepoliciesandrisingfuelcostsyearbyyear,itisfacingincreasingoperatingcostpressures.Ifthereisnocorrespondingdeclineinoperatingcosts,thenthebusinesswillcontinuetoincreasethedifficulty.Therefore,thepaperstartsfromtheperspectiveofcostcontrol,andreducestheoperatingpressureofbuscompaniesbystrengtheningcostcontrol,andmakesitobtainbetterdevelopmentprospects.ThisarticleisbasedonthestudyofthecostcontrolofGBusCompanyandthesystematicanalysisofitscostcontrolusingtheexampleanalysismethod.Basedontheresearchcontent,thepaperisdividedintofourdifferentbutinterconnectedpartsontheplate:First,thepaper'sresearchbackground,researchsignificance,researchstatusathomeandabroad,andresearchideasandbasiccontentareintroduced.Secondly,itintroducestherelatedbasictheoryofcostcontrolforpublictransportcompanies,andmainlyintroducestheconceptsofurbanpublictransport,thebasicprinciplesofcostcontrol,andthecostcompositionofpublictransportationcompanies.Then,anin-depthanalysisofthestatusquoandproblemsofthecostcontrolofbusandbuscompanieswasconducted.Theoperationalpressuresfacedbythebuscompaniesandtheirowninternalcost-to-targetanalysiswereanalyzedsuccessively.Onthisbasis,thecurrentproblemsofcostcontrolweresummedup;,Accordingtotheactualsituationofbuscompanies,putforwardcostcontrolstrategiesandmeasures.Throughtheresearchonthecostcontrolofbuscompanies,itprovidesacertaintheoreticalbasisandpracticalguidanceforimprovingthecostcontrolmanagementresearchofChina'spublictransportcompanies.KeyWords：BusCompany;CostAnalysis;CostManagement目录摘要..................................................................................................................................................1Abstract...........................................................................................................................................2第一章绪论.....................................................................................................................................11.1研究背景及意义...............................................................................................................11.2文献综述...........................................................................................................................21.2.1国外研究现状.......................................................................................................21.2.2国内研究现状.......................................................................................................31.2.3国内外研究评述...................................................................................................61.3研究内容及逻辑...............................................................................................................71.3.1研究的内容...........................................................................................................71.3.2研究的方法...........................................................................................................81.3.3研究技术路线.......................................................................................................8第二章成本管理控制的理论方法...............................................................................................103.1成本管理的构成.............................................................................................................103.1.1营运成本.............................................................................................................103.1.2期间成本与营业外支出.....................................................................................113.2成本管理的特点分析.....................................................................................................123.3成本管理的概念..............................................................................................................123.4成本管理的对象.............................................................................................................143.5成本管理的目标..............................................................................................................143.5.1成本管理的总体目标........................................................................................