Research on the Calculation Method and Influencing Factors of the Operating Cost of Urban Public Toilets:An Empirical Analysis Based on the Cost Tracking Data of Urban Public Toilets in Beijing
Based on the management and distribution status of urban public toilets in Beijing,the selection criteria of various parameters were defined in accordance with the Beijing Environmental Sanitation Work Budget Quota.The urban public toilets operating cost calculation model was established systematically,and the cost was compared and analyzed with the actual cost tracking data in recent years.The results showed that the calculation operating costs of the first class,second class and third class public toilets were 0.436 8,0.408 1 and 0.215 4 million yuan per seat per year,respectively.The proportion of labor costs in the operating costs ranged from 55.1%to 60.5%.After comparison,the actual costs of the operation of the three types of public toilets were lower than the estimated costs,which were 0.320 9,0.293 1 and 0.144 6 million yuan per seat per year,respectively.The revised model estimated cost was 0.342 2,0.313 6 and 0.158 6 million yuan per seat per year,respectively.Using SPSSAU to conduct stepwise regression analysis on actual cost tracking data,the operating cost model was established(Operating cost=19.649-4.130 × types of public toilets+6.238 × number of workers).The main factors affecting operating cost were found to be number of workers and types of public toilets.Suggestions were put forward that to carry out standardized budget and expense management,protect the legitimate rights of sanitation workers,strengthen personnel management,and further strengthen the application of quotas.In order to provide expense reference for the market-oriented reform and operation of sanitation,promote the rational allocation of human,financial,material and other resources in the classification management of public toilets,and improve the level of fine sanitation management.