基于作业成本法的公路施工项目成本管理

Cost Management of Highway Construction Project Based on Activity-based Costing

针对传统公路施工项目成本管理存在的问题,对作业成本法在公路施工项目成本管理中的应用进行了阐述。在对既有公路成本管理方法存在的问题进行分析的基础上,阐述了公路成本管理的优化措施,可供相关项目参考。

In view of the problems existing in the cost management of traditional highway construction projects,the application of activity-based costing in the cost management of highway construction projects is expounded.Based on the analysis of the problems existing in the existing highway cost management methods,the optimization measures of highway cost management are expounded,which can be used as reference for related projects.