公路施工企业成本核算和成本考核的重要性

Importance of Cost Accounting and Cost Assessment in Highway Construction Enterprises

公路施工管理因其自身的特殊性,加之成本核算及成本考核是一个体系复杂、涉及面广的管理性工作,因此成本的核算方法的正确性以及考核的准确性、深度都将会直接影响到公路施工成本的真实性,与此同时,对公路施工企业经营决策等方面也会带来影响。

The highway construction management has its own particularity,and cost accounting and cost evaluation is a complicated and extensive management work.Therefore,the correctness of the cost accounting method and the accuracy and depth of the assessment will directly affect the authenticity of the cost of highway construction.At the same time,it will also have an impact on the management decisions of highway construction enterprises.