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公路施工企业因其规模大、施工成本高且施工过程易受自然环境、气候条件等因素的影响,使得公路施工企业施工成本的控制较复杂、难度较大。如何在确保工程质量的前提下,控制施工成本并提高工程效益,成为公路施工企业普遍面临的问题。本文详细分析了公路施工企业的成本组成,论述了公路施工企业成本控制的总体思路。由于公路施工企业产品单一,适宜采用“品种法”核算并控制其项目成本。因此,本文针对公路施工企业面临的各类工程成本,提出相应的控制方法。
Highway construction enterprises because of its large scale, high construction costs and the construction process vulnerable to the natural environment, climate conditions and other factors, making the construction cost of road construction enterprises more complex and difficult to control. How to control the construction cost and improve the engineering efficiency under the premise of ensuring the quality of the project has become a common problem faced by highway construction enterprises. This paper analyzes in detail the cost of highway construction companies, discusses the general idea of cost control of highway construction enterprises. Due to the single product of highway construction enterprise, it is appropriate to adopt “variety method” to control and control the project cost. Therefore, this article puts forward corresponding control methods for various types of engineering costs faced by highway construction enterprises.