成本控制是企业管理活动中永恒的主题,科学地组织实施成本控制,可以促进企业降低成本,增加利润,改善经营管理,全面提高企业素质,增强企业核心竞争力。随着公交企业日益激烈的市场竞争格局,管理层日益将经营模式从规模经营向质量效益型经营转换,极力 Cost control is the eternal theme in the management activities of enterprises. Scientifically organizing and implementing cost control can promote enterprises to reduce costs, increase profits, improve operation and management, improve enterprise quality comprehensively and enhance their core competitiveness. With the increasingly fierce competition in the market of bus companies, management increasingly shifts its business model from mass management to quality and efficiency management,