浅谈公路工程施工机械的成本分析与控制
浅谈公路工程施工机械的成本分析与控制
摘要：施工企业是我国国民经济的一个重要组成部分，对于公路
工程施工机械成本活动而言，其生产过程和经营管理有着自身独特
的特点，成本管理和核算贯穿于公路施工企业的整个过程之中，对
施工企业的生存和发展起着至关重要的作用。为进一步搞好建筑施
工企业的成本核算和成本管理，增强“转变”和创新意识，文中论
述了成本控制的意义，成本预算及固定成本管理等环节应采取的措
施。
关键词：公路；机械成本；成本核算；控制
abstract: the construction enterprise is an important part
of our national economy, it has its own unique characteristics
for the cost of road construction machinery activities, its
production process and management, cost management and
accounting throughout the whole process of road construction
companies. survival and development of construction
enterprises play a vital role. in order to further improve
the cost accounting and cost management of construction
enterprises, and enhance the “transformation ” and
innovation sense, the paper discusses the significance of
cost control, cost estimates and the fixed costs and
management measures to be taken.key words: road; machinery