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道路客运企业是重资产、劳动力密集型企业,运营成本高,毛利率低。近年来,在高速铁路、轻轨及定制包车等出行方式的冲击下,区域性道路客运企业受到巨大冲击,市场不断萎缩,经济效益持续下滑。为了扭转局面,很多客运企业都在积极转型升级,寻求出路,但却忽视了成本管理和控制。本文就道路客运企业成本管理存在的问题进行了剖析,并提出了成本管理的改进建议。
Road passenger transport enterprises are heavy assets, labor-intensive enterprises, high operating costs, low gross profit margin. In recent years, with the impact of travel modes such as high-speed railway, light rail and customized chartered buses, the regional road passenger transport enterprises have suffered a great impact, the market has been shrinking, and the economic benefits have been declining. In order to reverse the situation, many passenger transport companies are actively restructuring and upgrading, seeking a way out, but neglected cost management and control. This article analyzes the problems existing in the cost management of the road passenger transport enterprises and puts forward the suggestions for improving the cost management.