论文部分内容阅读
公路小修保养成本是反映公路养护单位生产水平、技术水平和经营管理水平的综合性指标。公路养护单位为完成小修保养生产任务所消耗的以货币形式表现的一切费用称为公路小修保养成本。一定时期内的小修保养支出就是这个时期的小修保养总成本。单位公里所分摊的小修保养支出就是年公里单位成本。公路小修保养成本的构成是由它的成本核算内容所决定的,主要由以下要素构成:(1)人工费,(2)材料费,(3)机械使用费,(4)其它费。在从事公路养护过程中,劳动生产率的高低,材料消耗的
The cost of minor maintenance is the comprehensive indicator of the production level, technical level and management level of the highway maintenance units. Highway maintenance unit to complete the minor maintenance tasks consumed by the monetary form of all costs known as minor maintenance costs. Over a certain period of minor maintenance expenditure is the minor maintenance total cost of this period. The minor maintenance expenses apportioned in kilometers of kilometers is the unit cost in kilometers. The cost of minor maintenance is determined by its costing content and is mainly composed of the following elements: (1) labor costs, (2) materials costs, (3) mechanical fees, and (4) other fees. Engaged in road maintenance process, the level of labor productivity, material consumption