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公路施工企业工程成本管理与控制是对施工过程中所发生各项耗费进行计划、组织、控制和管理,并尽可能使之降低,以提高经济效益为目的的一种科学管理活动,它贯穿于施工管理活动的全过程和每个方面,包括成本预测、成本计划、成本控制、成本核算、成本分析和成本考核。本文以公路施工企业设备的成本管理为例来探讨公路施工企业如何进行成本的管理与控制。
The cost management and control of highway construction enterprise is a kind of scientific management activity that plans, organizes, controls and manages all the expenses incurred during the construction process, and reduces it as much as possible so as to increase economic efficiency. It runs through Construction management activities of the entire process and every aspect, including cost forecasting, cost planning, cost control, cost accounting, cost analysis and cost assessment. In this paper, the cost management of highway construction equipment as an example to explore how the cost of road construction companies management and control.