公路施工企业的成本管理和成本核算刘启元由于公路施工的点多、线长，没有固定的施工工艺，且参与施工的人员、机械设备分散，材料的堆放点较多，给成本管理和成本核算带来很大的困难。我公司拥有公路桥梁施工的大型配套设备，工程技术力量雄厚，是我省唯一的国家一级公路... Cost Management and Cost Accounting of Highway Construction Enterprises Liu Qiyuan Because there are many points and lengths of road construction, there is no fixed construction process, and the personnel and mechanical equipment involved in the construction are scattered, and there are many pile-up points for materials, which gives cost management and cost accounting. It is very difficult. Our company has large-scale supporting equipment for highway and bridge construction, and has strong engineering and technical force. It is the only national first-class highway in our province...