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随着人们的生活质量日益提高,汽车不断走进平常百姓之家,社会对汽车驾驶员数量的需求也日益增多,因此促进了汽车驾驶培训机构的发展。但对驾培机构来说,学员增多了,各方面的成本支出也增多了,而同行业的竞争也一天比一天残酷,因此经营成本的控制问题也越来越受广大企业的关注与重视。经营成本控制作为企业财务管理的重要内容,不仅会影响到企业的盈利,更能影响企业发展战略目标的实现和可持续发展。而怎样将驾校的成本控制在合理的程度,提高营业利润,应该是所有驾驶培训机构需要共同研究的一个新课题。本文主要以SB驾校的经营现状及成本控制的分析为例,发现和分析成本管理中的问题并提出改善的建议,以期望能够促进驾校有效地控制和降低经营成本,从而达到驾校经济效益的目的。
With the improvement of people’s quality of life, cars continue to enter the homes of ordinary people, and the demand for car drivers in the society is also increasing. Therefore, the development of car driving training institutions is promoted. However, for driving training institutions, the number of trainees has increased, the cost of various fields has also increased, and the competition in the same industry has been brutal day by day. Therefore, the control of operating costs has also drawn more and more attention from the majority of enterprises. As an important content of enterprise financial management, operating cost control not only affects the profitability of enterprises, but also affects the realization and sustainable development of the strategic objectives of enterprise development. How to control the cost of driving a school to a reasonable extent and increase operating profit should be a new issue that all driving training institutions need to study together. In this paper, SB driving school management status and cost control analysis, for example, to find and analyze the cost management issues and make recommendations for improvement in order to promote driving school effectively control and reduce operating costs, so as to achieve the purpose of driving school economic benefits .