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公路施工企业的最终目标就是经济效益的最大化。成本管理与控制是实现经济效益最大化的根本手段,它始终贯穿于项目运行的全过程,即施工企业成本管理应从项目工程投标报价开始,到编制完善的施工组织设计、并切实有效地执行,直至竣工结算完成为止,再通过对工程项目的审计,挖掘出项目实施过程中成本管理与控制的漏洞。本文主要从项目的招投标策划、直接费和间接费的使用、企业应收款追缴、合同管理等方面分析公路施工企业成本管理中存在的问题,并提出了解决这些问题的改进建议。
The ultimate goal of highway construction enterprises is to maximize the economic benefits. Cost management and control is the fundamental means to maximize economic benefits. It runs through the whole process of project operation, that is, cost management of construction enterprises should start from the bidding of project engineering, to design and perfect the construction organization design and implement it effectively, Until the completion of the settlement is completed, through the auditing of the project, we excavate the loopholes in cost management and control in the project implementation. This paper mainly analyzes the problems existing in the cost management of highway construction enterprises from the aspects of bidding and tendering planning, the use of direct and indirect fees, the collection of receivables by enterprises, contract management and so on, and puts forward some suggestions for improving these solutions.