Research on Cost Management Control of Public Transportation Enterprises
王双 WANG Shuang
（太原公共交通（控股）集团有限公司第四汽车分公司，太原 030000）
（Taiyuan Public Transportation（Holding） Group Fourth Automobile Branch，Taiyuan 030000，China）
摘要： 公共交通运输企业为了能够在市场竞争中“求生存谋发展”，那么就需要持续提高综合实力，对成本支出进行有效防控。通过行之有效的成本管理控制措施来减少不必要的费用支出，以此在市场环境中赢得成本优势，已经成为了公共交通运输企业增强核心竞争力的主要路径。本文首先分析了公共交通运输企业加强成本管理控制的作用，其次，针对公共交通运输企业成本管理控制存在的问题，有针对性地提出了强化公共交通运输企业成本管理控制的具体路径。
Abstract: In order to "survive and develop" in the market competition, public transportation enterprises need to continuously improve their comprehensive strength and effectively prevent and control their cost expenditures. It has become the main way of public transportation enterprises to enhance the core competitiveness through effective cost management control measures to reduce unnecessary expenses, so as to win the cost advantage in the market environment. This paper firstly analyzes the role of public transportation enterprises to strengthen cost management control, and then proposes specific paths to strengthen cost management control of public transportation enterprises in response to the problems of cost management control of public transportation enterprises.
关键词： 公共交通运输；企业；成本管理；控制
Key words: public transportation；enterprise；cost management；control
中图分类号：F512.6 文献标识码：A 文章编号：1006-4311（2022）24-037-03
DOI:10.3969/j.issn.1006-4311.2022.24.013.
文章出处：王双. 公共交通运输企业成本管理控制的研究[J]. 价值工程,2022,41(24):37-39.
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