近年来,一些公路施工企业经营越来越难,不但工程项目竞投标难,而且经济效益也逐年下滑。导致公路施工企业经济下滑的原因有多种:如公路建设市场竞争激烈、施工队伍急速膨胀、工程公开竞标、单价下降等,其中很重要的原因是内部管理不到位,管理失控。如果说,企业的收入变化可以折射出外部市场环境的影响,那么,企业的成本费用变化就 In recent years, some road construction enterprises have become more and more difficult to manage. Not only the project bidding is difficult, but the economic benefits have also declined year by year. As a result, there are many reasons for the economic decline of highway construction enterprises: such as fierce competition in the road construction market, rapid expansion of construction teams, open bidding for projects, declining unit price, etc. One of the most important reasons is that the internal management is not in place and the management is out of control. If we say that changes in corporate income can reflect the impact of external market environment, then the cost of business changes