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工程项目的成本控制一直都是施工企业成本管理的一项重要内容,工程项目的成本越低则项目收益也就越大。因此,为了保证高速公路施工企业的基本盈利,工程项目成本就要进行有效的控制,作业成本管理就是把成本计算和成本控制结合在一起的管理模式,是一种新的管理理念。在进行作业成本管理时,这种管理理念必须贯彻到全部人员中,让他们充分了解作业成本管理的重要性。从而真正实现对高速公路工程项目成本的有效控制。
Project cost control has always been an important part of construction enterprise cost management. The lower the project cost, the greater the project profit. Therefore, in order to ensure the basic profitability of highway construction enterprises, the project cost should be effectively controlled. Activity-based cost management is a management model that combines cost calculation and cost control. It is a new management concept. In the process of operating cost management, this management philosophy must be implemented into all the staff, so that they fully understand the importance of job cost management. So as to realize the effective control of the cost of highway project.