论文部分内容阅读
面对日益发展公路客运市场,大批客运企业崭露头角,企业竞争日趋激烈。面对激烈的竞争,提高企业竞争力成为各企业的生存之道。控制经营成本作为提高企业竞争力的一种不可忽视的策略,越来越引起各企业的重视。文章根据公路客运企业成本构成要素特点,及普遍的成本控制方法比较,提出企业效益型成本控制理念,通过实践与调查制定行之有效的方案减少企业成本投资,提高企业竞争力。
Faced with the growing road passenger transport market, a large number of passenger transport companies emerge, business competition is becoming increasingly fierce. Faced with fierce competition, improving the competitiveness of enterprises has become the way of survival of all enterprises. As a non-negligible strategy to control the cost of operation, it has drawn more and more attention from all enterprises. According to the characteristics of cost components of highway passenger transport enterprises and the comparison of common cost control methods, the article puts forward the concept of cost-effective enterprise cost control, and formulates effective measures through practice and investigation to reduce the cost investment and increase the competitiveness of enterprises.