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随着市场经济的发展,对公路施工企业生产经营水平的要求越来越高,如在任务取得、施工方式、资金运用和经营管理等方面发生了一系列变化。这给成本管理带来许多新的课题,按照常规的成本管理模式难以适应,需要财务部门与经营开发、工程计划、施工生产等部门紧密配合,把影响成本费用发生的各个环节,采取责任分解、目标控制、成本费用期间考核等一系列措施,把成本管理工作落到实处,达到降低成本费用,实现最大限度结余的目的。
With the development of market economy, the requirements for the level of production and operation of highway construction enterprises are getting higher and higher. For example, a series of changes have taken place in terms of task acquisition, construction methods, capital utilization and management. This brings many new topics to cost management. According to the conventional cost management model, it is difficult to adapt to the needs of the financial sector and business development, engineering planning, construction and production departments and other departments, the impact of cost costs occur in all aspects of responsibility to take the responsibility to break down, Target control, assessment of costs and expenses during a series of measures to implement cost management, to reduce costs and achieve the purpose of the maximum balance.