The Research On The Cost Management Of Passenger Transport In DH Transportation Group

In 2016,the total road passenger capacity in China exceeded 22.345 billion,and the output value increased by 5.3% over the same period last year,the field has a broad prospect of development,but at the same time it is facing the urgent problems that need to be solved,such as how to improve the operation efficiency,reduce operating costs and improve the economic benefit in the fierce market competition.In the field of road passenger transport,the long-distance passenger transport branch grew faster,but the profit level hovers at a low level.This is not only a common problem in the management of road passenger transport enterprises,but also an important factor that restricts China's road transport enterprises from further increasing their profitability.This paper takes China's road passenger transport industry as the research field and DH Transportation Group as the case enterprise.Using the methods of literature research,field investigation,case analysis and qualitative analysis and quantitative analysis,Through description and introduction of standard cost management method and other theoretical basis,starting from the aspects of backward enterprise budget method,inaccurate cost accounting,ineffective enterprise cost control,defects of enterprise performance appraisal system and negative synergistic effect of enterprise organization to analyze the reasons influencing enterprises to improve the level of cost management.This paper puts forward a plan to improve the cost management level,aiming at improving the cost management level in all aspects and promoting the rational application of specific cost management schemes in passenger transport business.In this paper,through improving the DH Transportation Group cost budget tools,accounting methods,strengthening the cost control,and designing the new performance appraisal system,the Group's cost management system has been innovated.Through the preliminary attempt of the design scheme in practice,we can achieve the expected goals of refining and accounting,improving the actual rate of return of enterprises,and raising the level of cost control.Based on the research results of DH Transportation Group's passenger transport business cost management,this paper provides some experience for other passenger transport enterprises' cost management.