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公路养护部门在当前经济体制改革中,如何养好路,不断提高好路率,降低养护成本,以取得最好的经济效益,我认为必须对公路养护成本核算方法需要进一步完善,对养护质量与成本实行最佳控制。交通部颁发的“公路养护会计制度”中的小修保养成本是按年计划不同种类路面的费用,用来计算年公里成本,并用计划成本与实际成本比较来计算成本降低额、降低率,简称年公里成本、成本降低额、降低率,其计算公式如下:
In the current reform of the economic system, the road maintenance department is trying hard to raise the road, improve the road ratio and reduce the maintenance cost so as to obtain the best economic benefits. I think it is necessary to further improve the methods for calculating the cost of road maintenance, The best cost control. The minor maintenance cost in the “Highway Maintenance Accounting System” issued by the Ministry of Communications is the annual cost of different types of road surface, which are used to calculate the cost per km and compare the planned cost with the actual cost to calculate the cost reduction, reduction rate, referred to as the year Km cost, cost reduction, reduction rate, which is calculated as follows: