当前,有些道路施工企业看上去十分重视成本管理,其实不然,很多只是流于表面。成本管理是指企业生产过程中各项成本核算、成本分析、成本决策和成本控制等一系列科学管理行为的总称,一般包括成本预测、成本决策、成本计划、成本核算、成本控制、成本分析、成本考核等几方面。其中,最为重要的就是成本核算。它是其他几项工作的基础与前提,本文就成本核算在成本管理中的重要性,及与其他几项工作的关系作出进一步的讨论。 At present, some road construction companies seem to attach great importance to cost management, which is not the case, many are just superficial. Cost management refers to a series of scientific management behaviors such as cost accounting, cost analysis, cost decision-making and cost control in the production process. Generally speaking, cost management includes cost forecast, cost decision, cost plan, cost accounting, cost control, cost analysis, Cost assessment and other aspects. Among them, the most important is cost accounting. It is the basis and premise of several other jobs. This article discusses the importance of cost accounting in cost management and the relationship with several other jobs.