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成本管理是企业财务管理的一项重要内容,它对于加强企业经营管理、降低工程成本提高经济效益、增强企业在市场上的竞争能力都具有重要的作用。本文从公路工程项目施工中成本计划编制、成本控制、成本核算、成本分析这几个方面分析了如何加强公路工程项目施工中的成本管理,以期对企业提高竞争力做出一定的贡献。
Cost management is an important part of the financial management of an enterprise. It plays an important role in strengthening the operation and management of an enterprise, lowering the cost of construction, increasing the economic benefits, and enhancing the competitiveness of enterprises in the market. This article analyzes how to strengthen the cost management in the construction of highway engineering projects from the aspects of the cost planning, cost control, cost accounting and cost analysis in the construction of highway project so as to make some contribution to the improvement of enterprises’ competitiveness.