Research On Cost Control Of DD City Passenger Transport Group From The Perspective Of Cost Rigidity Classification

With the steadfast development of urban construction and the ongoing perfection of infrastructures,residents’ demands on daily travelling are becoming increasingly large.As the only urban public passenger transport company in DD city,DD City Passenger Transport Group assumes the social function of facilitating DD residents’ need of travelling.Over the years,with the implementation of the low-fare traffic policy,and the increase of fuel costs and labor costs,this company is now faced with huge pressure in operating cost.As a public transportation company,DD City Passenger Transport Group carries certain social benefits,making it difficult for it to relieve operation cost pressure through raising passenger ticket revenues.Therefore,starting from cost control of this company,this paper employs the cost rigidity classification method to analyze corresponding corporate cost structure,and puts forward targeted measure of cost control,so as to solve the company’s cost plight effectively.Taking DD City Passenger Transport Group as the research object,this paper adopts the method of cost rigidity classification to conduct classified research and control over the company’s cost.First,it gives a brief introduction to the paper’s research background,significance,content,methods,and so on;next,it introduces the concept definition and classification standards of cost rigidity classification;then it depicts the status quo and problems in cost control of DD City Passenger Transport Group and analyzes the necessity of conducting cost rigidity classification on this company and the features of project cost change;finally,it proposes the company’s cost rigidity classification and cost calculation goals,and brings forward countermeasures on cost control.By virtue of formulating cost calculation goals on the basis of cost rigidity classification,this paper puts forward suggestions on effectively mitigating DD City Passenger Transport Group’s pressure in operating cost from the perspective of cost rigidity classification,and proposes concept definition and classification standards of cost rigidity classification,thus providing new thoughts and approaches for enhancing cost control of China’s urban public transport enterprise.