论文部分内容阅读
公路养护成本包括直接成本和间接成本,加强成本控制对提高资金利用效率,确保工程建设效益具有重要作用。但目前成本控制存在不足,主要表现在成本控制意识不强、成本控制制度不完善、成本核算体系不健全等方面。为弥补这些不足,需要采取完善措施:增强成本控制意识、健全成本控制制度、完善成本核算体系,并提高成本控制人员素质。
The cost of road maintenance includes both direct and indirect costs. Strengthening cost control plays an important role in improving the efficiency of capital utilization and ensuring the construction efficiency. However, there are deficiencies in cost control at present, which are mainly reflected in the following aspects: weak awareness of cost control, imperfect cost control system and unsound cost accounting system. To make up for these shortcomings, we need to take perfect measures to enhance the awareness of cost control, improve the cost control system, improve the cost accounting system, and improve the quality of cost control personnel.