摘要
为通过有效的运营成本管理,保障交通运输企业经营期间的经济效益,让交通运输企业保持成本优势,增强相关交通运输企业的市场核心竞争力,同时促进交通运输企业成本管理体系的完善,助力我国交通运输企业的健康发展。本文通过分析交通运输企业运营成本管理的现实意义,及其运营成本管理中存在的成本问题,提出了一系列加强交通运输企业运营成本管理的有效措施。尝试从转变成本管理观念、细化运营成本管理内容、引进战略成本管理理念、落实全面预算等方面,提升交通运输企业运营成本管理效率,维护企业核心效益。通过本文研究可知,运营成本的有效控制能够帮助交通运输企业合理节约资金投入大小,为企业创造更多的产出价值、经济效益。对于交通运输企业而言,运营成本管理的核心在于根据交通运输服务业务的产出价值,详细分析企业经营期间的价值链,并以此为依据,针对性地控制上、下游企业的运营成本,制定符合运营成本控制需求的经营战略。从而通过战略成本管理,加大交通运输企业战略优势、成本优势,使其抢占市场份额,适应市场经济体制下的竞争环境。
In order to ensure the economic benefits of transportation enterprises during their operation period through effective operation cost management,maintain the cost advantage of transportation enterprises,enhance the core competitiveness of relevant transportation enterprises in the market,and promote the improvement of transportation enterprises'cost management system,this paper proposes a series of effective measures to strengthen the operation cost management of transportation enterprises by analyzing the practical significance of operation cost management of transportation enterprises and the cost problems existing in operation cost management.It attempts to improve the efficiency of operation cost management of transportation enterprises and maintain the core benefits of enterprises by changing the concept of cost management,refining the content of operation cost management,introducing the concept of strategic cost management,and implementing comprehensive budget.Through the research of this paper,it can be seen that effective control of operation cost can help transportation enterprises to reasonably save the amount of capital investment and create more output value and economic benefits for the enterprise.For transportation enterprises,the core of operation cost management is to analyze the value chain of the enterprise during its operation period based on the output value of transportation service business,and on this basis,to control the operation cost of upstream and downstream enterprises in a targeted manner,and formulate business strategies that meet the needs of operation cost control.Through strategic cost management,transportation enterprises can enhance their strategic and cost advantages,seize market share,and adapt to the competitive environment under the market economy system.
作者
邱丹丹
Qiu Dandan(Qinghai Transportation Investment Co.,Ltd.,Xining 810000,China)
出处
《青海交通科技》
2023年第1期58-61,67,共5页
Qinghai Transportation Science and Technology
关键词
交通运输
企业
运营成本
成本管理
transportation
enterprise
operating cost
cost management
