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在公路工程建设方面,施工企业实行了项目经理负责制和项目成本负责制。以降低成本,争取最大利润为企业的发展目标。而如何降低成本就要有一套切实可行的项目成本管理方法。项目成本管理包含项目成本的预测,项目成本的计划,项目成本的控制,项目成本的核算,项目成本的分析。如何实施项目成本管理就要深入研究施工项目的成本要素,即投入施工项目中的人力、物力、资金、技术和机械设备。文章就公路施工中的机械设备成本的核算管理问题进行阐述。
In the construction of highway projects, the construction enterprises implemented a project manager responsibility system and project cost responsibility system. To reduce costs and strive for maximum profits for the development of enterprises goals. How to reduce the cost should have a set of practical project cost management methods. Project cost management includes project cost forecasting, project cost planning, project cost control, project cost accounting and project cost analysis. How to implement the project cost management, we must further study the cost elements of the construction project, that is, put into the construction project of manpower, material resources, capital, technology and machinery and equipment. The paper elaborates on the accounting management of mechanical equipment cost in highway construction.