作业成本法与公路施工项目成本管理

公路施工企业的间接费用、管理费用等在总成本中的比重日益提高,传统的成本控制方法面临挑战,公路施工企业不得不考虑将作业成本法引入公路施工项目管理,论文从分析公路施工项目成本和管理的特征出发,阐述公路施工项目应用作业成本法可行性,分析公路施工项目运营作业成本法的条件,以及运用作业成本法潜在效果。

Activity-based Costing and Road Construction Project Cost Management

The proportion of indirect costs,administrative expenses of highway construction enterprises in the total cost are increasing and traditional method of cost control face challenges.Highway construction companies have to consider the activity-based costing into a highway construction project management,the paper described the feasibility of the highway construction project application activity-based costing,analysis of the operational conditions of the operating cost method of highway construction projects,as well as the potential effect of using activity-based costing.