公路养护成本计划、控制与核算

养护成本计划、成本控制与成本核算是公路养护成本管理的重要组成部分.成本计划是成本预测的结果,是确定成本目标的具体化;成本控制是对成本计划实施过程进行的监督、调节和限制,以保证成本目标的实现;而成本核算则是对成本目标是否实现的最后检验.要做好养护成本管理工作,降低养护管理成本,养护管理单位首先要选定养护作业施工项目成本核算对象,确定成本计划,在养护作业各个环节、各个工序上实行成本控制,最终完成成本目标.

The cost of road maintenance plan,control and accounting

Conservation of cost planning,cost control and cost accounting,cost management,road maintenance is an important part.Cost plan is the result of cost projections,is to determine the specific cost targets;cost control is the process of implementation of the scheme cost the supervision,regulation and restrictions,to ensure that cost goals;and cost accounting is the cost objectives are achieved final inspection.To do the maintenance cost management,reduce the cost of conservation management,conservation and man...