何楝國等

因汽車客運業營運成本逐年增加，客運業者面臨經營困境並導致惡性競爭，政府為協助業者確認路線別之實際成本，進而掌握成本控制之重點與成本降低之方向，提高經營績效，並提供較合理之成本評估基礎，汽車客運業路線別成本計算制度（以下簡稱本制度）已於89年1月1日起試辦，並於89年7月1日起正式實施。配合本制度之實施，本所已開發客運業者端及主管機關端應用軟體（以下簡稱本應用軟體）。因應各客運業者對軟體之使用意見與需求，本應用軟體於91年12月曾進行版本更新工作（開發完成第2版），由於各客運業者及主管機關對本制度應用軟體已累積相當之使用經驗，因此本研究配合軟體改善更新計畫，以過去各汽車客運業者及主管機關之使用需求與意見，進行調查整理分析並提出改善計畫，以作為軟體改善實施之參考依據，針對使用介面、傳輸及分析功能改進，完成第3版新版軟體。「汽車客運業路線別成本計算制度應用軟體」可以協助汽車客運業者將經營成本分算至各營運路線別之18項制度成本，以掌握成本控制之重點及營運方向提升汽車客運業經營績效，對於主管機關方面，亦有助於汽車客運業票價訂定、申請路線營運虧損補貼之金額等提供合理之成本評估基礎，以供參考。而新版軟體針對使用介面、傳輸及分析功能改進，更有助本套軟體之推廣使用。
With the increase of operation costs year after year, bus companies are facing the difficulties of operation and the worsening of service quality. In order to identify the real cost for each operating route, and further grasp the focus of cost control and the direction of cost reduction, increase the operation performance, and provide more reasonable cost evaluation basis, the government has established the “Route-Based Cost System for the Motor Carrier Industry”. The cost system had a trial in 2000 and has been formally applied since July 1st 2000. For the application of the cost system, applied software was developed for motor carrier companies and for government organizations. The applied software was updated (version 2.0) in December 2002 to better meet the users requests. Until now, the applied software has been updated twice (version 2.0 for motor carrier companies, version 2.2 for the government organizations). In 2007, a revised version was done according to the users’ responses and requests. This study has further improved the user interface, data transmission and analysis functions and then completed the 3rd version of ‘Route-Based Cost System for the Motor Carrier Industry Application Software’. The Route-Based Cost System for the Motor Carrier Industry Application Software follows the standard motor carrier industry accounting principle, all operation costs will be divided into 18 cost accounts. It can help motor carriers to better understand and control their expenditures, and grasp the cost control focus and increase the operation performance. The function of cost analysis can be a useful reference for pricing and subsidy reviewing for the government authority. This 3rd version has further improved its user interface, data transmission and analysis functions, those improvements are expected to enhance users’ acceptance.

• 作者： 何楝國等
• 出版社： 交通部觀光局企劃組 出版日期：2009-03-01 ISBN/ISSN：9789860178876
• 類別： 中文書> 政府考用> 政府出版品