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随着国民经济持续、快速、健康的发展,我国的高速公路事业进入了一个蓬勃发展的时期,本文以高速公路运营公司为研究对象,以提高高速公路运营公司管理水平和经济效益为研究目的。论文首先对战略成本管理的基本理论体系进行了阐述,然后,对高速公路成本管理现状及存在问题进行了分析。研究了高速公路运营公司战略成本管理的方法体系,包括高速公路公司价值链和成本动因以及高速公路运营公司战略成本管理控制。
With the sustained, rapid and healthy development of the national economy, the highway industry in our country has entered a period of vigorous development. This paper takes the highway operation company as the research object and aims at improving the management level and economic benefits of the highway operating company. The thesis first elaborates the basic theory system of strategic cost management, and then analyzes the current situation and existing problems of expressway cost management. The method system of strategic cost management for expressway operating companies is studied, including the expressway company value chain and cost drivers and the strategic cost management control of expressway operating companies.