高速公路养护成本的核算方法探讨

The Exploration on Accounting Method for Highway Maintenance Cost

道路养护成本是高速公路运营成本的重要组成部分,成本核算方法的正确与否,直接影响高速公路养护成本的真实性以及对养护成本的预测、分析、控制和养护计划的下达。结合高速公路养护成本核算的特殊性,从人工费、机械使用费及施工管理费入手,阐述高速公路养护施工企业在成本核算方法上存在的问题,提出规范台班与工时统计、建立统一的成本核算分配方法等建议。

Road maintenance cost is an important part for highway operating cost. Whether the methods of cost ac- counting is right or not has a direct impact on prediction, analysis, control, and plan of highway maintenance cost. This article studies labor cost, mechanical cost, and construction management fee, proposes standard machine-team and work- ing hours, and then sets a unified distnbution method of cost accounting.