Research On Cost Control Of X Metro Company

Cost control is a very important aspect of enterprise operation and management,and it is always accompanied with challenges in the whole life cycle of enterprises.No matter how enterprises motivate employees and improve production efficiency,it cannot replace cost control.Good cost control is one of the preconditions for the healthy and rapid development of enterprises.At present,China's urban rail transit is booming,but the high construction costs,financing costs and constantly invested operating costs lead to the urban rail transit companies cannot make ends meet for a long tim e.As a large public welfare infrastructure,metro must maintain a healthy and sustainable development since construction and operation are carried out at the same time.Therefore,cost control is very important in the operation of metro.As the first subway construction and operation company in northwest China,X metro also presents a huge situation of various costs,and the necessity and urgency of cost con trol are becoming increasingly prominent.To do a good job in cost control and improve the ability to generate revenue is a major strategic issue in the operation of X metro.Taking X subway company as the research object,this paper makes an in-depth analysis of the current cost situation and control situation of X subway company from 2013 to 2017,from which it finds that the cost control of X subway company has problems such as lack of systematicness,insufficient attention,poor effect and low efficiency.The causes of the deep-digging problems are:incomplete cost control system,weak cost control consciousness,incomplete cost control process and backward cost control methods and tools.Aiming at this deficiency,this paper first sets improvement objectives and improvement principles to ensure the direction of cost control.Secondly,according to the construction cost,finacing cost,operating cost to determine the overall idea of improvement,build a comprehensive cost framework program;Finally,the detailed cost with high proportion of all kinds of costs is proposed.At last,this paper puts forward the implementation safeguard measures for the improved cost control framework scheme from the four aspects of organizational structure and system setting,strengthening cost control awareness,strengthening enterprise information construction,setting assessment,evaluation and incentive policies,hoping to provide reference for the improvement of cost control level of X metro.