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随着市场经济的高速发展,企业竞争形势变得日益剧烈,对于路桥施工企业来说,也存在很大的压力。在公路施工项目实施中,要想提高经济效益就需要把握好施工成本核算管理,从而有效的提高企业的市场竞争能力。公路施工项目中,采用作业成本法进行成本核算,能够比较准确的对成本进行核算,实现经济效益,本文就主要针对成本作业法进行讨论,实现施工企业的经济效益,提高竞争能力。
With the rapid development of market economy, the competitive situation of enterprises has become increasingly fierce. For road and bridge construction enterprises, there is also great pressure. In the implementation of highway construction projects, in order to improve economic efficiency, we need to grasp the management of construction cost accounting, so as to effectively improve the market competitiveness of enterprises. In the highway construction project, ABC is adopted to carry out costing, which can calculate the cost more accurately and realize the economic benefit. This article mainly discusses the cost operation method to realize the economic benefits of construction enterprises and enhance the competitiveness.