如何做好施工全过程优化管理与成本控制,实现利润最大化,是公路施工企业在管理中着力解决的问题。本文结合管理会计学的基本原理,从预测、决策、规划、控制等方面详细阐述了项目过程成本管理的重要性和必要性。 How to do a good job in the whole process of construction optimization management and cost control, to maximize profits, is the road construction enterprises in the management of efforts to solve the problem. This article combines the basic principles of management accounting, elaborated the importance and necessity of project process cost management from the aspects of prediction, decision-making, planning and control.