摘要
公路施工的成本控制是企业经营管理工作的主要环节,是提高企业经济效益的重要因素。由于公路施工企业的成本中心主要在施工现场.所以.成本控制主要指项目经理部在施工过程中对材料、机械和人工等费用进行控制。这种控制实际上是对工、料、机的单价控制和数量的控制。
Cost control in highway construction is a main content in the operational management and an important factor in raising the economic benefit. As the cost center of highway construction enterprises is at the construction site, the cost control mainly is the Project Managing Department’s control of expenses on materials, machinery and manpower in the construction process. Such kind of control is the control of the unit price and quantity of manpower, materials and machinery in fact.
出处
《交通世界》
2008年第23期175-177,共3页
Transpoworld