本文選題：城市公交企業(yè) + 公交特性��； 參考：《長安大學(xué)》2013年碩士論文

【摘要】：隨著我國經(jīng)濟(jì)的快速發(fā)展以及城市化進(jìn)程的推進(jìn)，人們對(duì)于出行便捷、舒適、快速的要求越來越高，這使得我國現(xiàn)有的公共交通服務(wù)質(zhì)量還不能完全滿足居民的出行需求，越來越多的居民出行選擇由公共交通方式轉(zhuǎn)向小汽車、出租車等私人交通方式，隨之引發(fā)的城市交通擁擠、資源浪費(fèi)、環(huán)境污染等一系列問題日益嚴(yán)重。 由于城市公交具有準(zhǔn)公共產(chǎn)品的特性，許多公交運(yùn)營企業(yè)都處于虧損狀態(tài)，僅靠財(cái)政補(bǔ)貼維持營運(yùn)，因此，通過對(duì)城市公交運(yùn)營成本的分析，研究如何準(zhǔn)確測(cè)算公交運(yùn)營成本，對(duì)降低城市公交運(yùn)營成本、維持公交優(yōu)先可持續(xù)發(fā)展就顯得非常重要。 本文以南昌市為研究對(duì)象，參考相關(guān)文獻(xiàn)，通過進(jìn)行大量的數(shù)據(jù)調(diào)查，建立了公交企業(yè)標(biāo)準(zhǔn)成本測(cè)算模型，并在此基礎(chǔ)上，設(shè)計(jì)出城市公交企業(yè)標(biāo)準(zhǔn)成本管理系統(tǒng)。首先通過對(duì)我國城市公交企業(yè)虧損、補(bǔ)貼、公交企業(yè)特性及產(chǎn)品特性進(jìn)行分析，為后面的研究奠定了理論基礎(chǔ)。其次，通過對(duì)成本的概念、成本分類的理論研究，按照公交企業(yè)運(yùn)營成本的構(gòu)成特點(diǎn)，對(duì)公交運(yùn)營成本進(jìn)行了逐項(xiàng)解析，并且通過對(duì)影響城市公交運(yùn)營成本的主要因素的分析，，構(gòu)建了城市公交企業(yè)成本框架體系；將制造成本法和標(biāo)準(zhǔn)成本法進(jìn)行比較分析，提出運(yùn)用標(biāo)準(zhǔn)成本法對(duì)公交企業(yè)進(jìn)行成本測(cè)算研究。第三，通過對(duì)標(biāo)準(zhǔn)成本法的理論分析，提出了將標(biāo)準(zhǔn)成本法引入公交企業(yè)成本測(cè)算，進(jìn)而建立了關(guān)于城市公交企業(yè)標(biāo)準(zhǔn)成本測(cè)算的模型；并且基于對(duì)公交企業(yè)及各類文獻(xiàn)的收集整理，引入實(shí)證研究，對(duì)所建立的模型及模型的應(yīng)用過程進(jìn)行驗(yàn)證，結(jié)合實(shí)際數(shù)據(jù)論證了該方法對(duì)于公交企業(yè)的適用性。在進(jìn)行大量的數(shù)據(jù)調(diào)查以及實(shí)地調(diào)研的基礎(chǔ)上，以南昌市公交總公司第三分公司的實(shí)際運(yùn)營數(shù)據(jù)對(duì)所建模型進(jìn)行了論證分析，進(jìn)一步說明了所建模型的實(shí)用性和實(shí)際可操作性。第四，通過對(duì)城市公交企業(yè)在成本管理中出現(xiàn)的問題及原因分析，結(jié)合標(biāo)準(zhǔn)成本法在實(shí)證分析中的論證結(jié)果，提出了降低成本的措施，并建立了城市公交企業(yè)的標(biāo)準(zhǔn)成本管理系統(tǒng)。
[Abstract]:With the rapid development of our economy and the advancement of urbanization, people have higher and higher requirements for convenient, comfortable and fast travel, which makes the existing public transport service quality can not fully meet the travel needs of residents. More and more residents switch from public transportation to private transportation such as cars taxis and so on. As a result a series of problems such as urban traffic congestion waste of resources and environmental pollution become more and more serious. Because urban public transport has the characteristic of quasi-public products, many public transport enterprises are in a state of loss, and only rely on financial subsidies to maintain their operation. Therefore, through the analysis of the operation cost of urban public transport, the paper studies how to accurately calculate the operation cost of public transport. It is very important to reduce the operation cost of urban public transportation and maintain the sustainable development of public transport. In this paper, Nanchang City as the research object, reference to relevant literature, through a large number of data investigation, established a public transport enterprise standard cost measurement model, and on this basis, designed a standard cost management system for urban transit enterprises. Firstly, this paper analyzes the loss, subsidy, characteristics and product characteristics of urban public transport enterprises in China, which lays a theoretical foundation for the later research. Secondly, through the concept of cost, cost classification theory research, according to the characteristics of the operation cost of public transport enterprises, the operation cost of public transport is analyzed one by one, and through the analysis of the main factors that affect the operation cost of urban public transport. This paper constructs the cost frame system of urban transit enterprises, compares the manufacturing cost method with the standard cost method, and puts forward the research on the cost measurement and calculation of the public transit enterprise by using the standard cost method. Thirdly, through the theoretical analysis of the standard cost method, this paper puts forward the standard cost method into the cost calculation of the public transport enterprises, and then establishes the model of the standard cost calculation of the urban public transport enterprises. Based on the collection and arrangement of public transport enterprises and all kinds of documents, the paper introduces empirical research to verify the established model and its application process, and proves the applicability of this method to the public transport enterprises in combination with the actual data. On the basis of a large number of data investigation and field investigation, the practical operation data of the third branch of Nanchang City Public Transportation Corporation are used to demonstrate and analyze the model, and the practicability and practicability of the model are further explained. Fourth, through the analysis of the problems and reasons in the cost management of urban transit enterprises, combined with the demonstration results of the standard cost method in the empirical analysis, the paper puts forward the measures to reduce the cost. And set up the standard cost management system of the city public transportation enterprise.
【學(xué)位授予單位】：長安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275.3;F572.6

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