责任会计视角下的道路养护工程成本控制探析  

Cost Control of Road Maintenance Engineering from the Perspective of Responsibility Accounting

作　　者：曲华 Qu Hua(Jinzhong College of Information,Jinzhong 030600,China)

机构地区：[1]晋中信息学院,山西晋中030600

出　　处：《工程造价管理》2024年第3期82-86,共5页Engineering Cost Management

摘　　要：道路养护工程在保障公路安全与畅通、延长公路使用寿命、提高公路使用效率以及提升公路服务水平等方面发挥着重要作用,道路养护不仅能够降低交通事故率和道路损坏率,减少维修成本,而且还能提高道路使用效率,促进经济发展。文章从责任会计视角,分析责任会计与道路养护各相关人员相关性,通过对道路养护成本控制中的运费、材料、管理、信息等方面问题进行研究,结合责任会计岗位职责与道路养护成本控制费用分析,引入责任会计理念,把效益、意识、文化对接到道路养护工程中,提升工作效率,进行全员全过程角度思考,落实责任中心任务、绩效评价及控制措施,建立成本控制及测评制度,精准核算和控制成本,为道路养护企业及时发现并解决潜在的财务风险和管理问题、控制工程成本提供参考依据。Road maintenance engineering plays an important role in ensuring road safety and smoothness,extending road service life,improving road efficiency,and enhancing road service levels.Road maintenance not only reduces traffic accident and road damage rates,reduces maintenance costs,but also improves road efficiency and promotes economic development.From the perspective of responsibility accounting,this paper analyzes the relationship between responsibility accounting and road maintenance related personnel,through the road maintenance cost control of freight,materials,management,information and other aspects of the study,based on the analysis of responsibility accounting position responsibility and road maintenance cost control cost,this paper introduces the concept of responsibility accounting,and links benefit,consciousness and culture into road maintenance project to improve work efficiency,conduct all-round control of the whole process,implement the tasks of the responsibility center,performance evaluation and control measures,establish cost control and evaluation system,accurately calculate and control costs,it provides a reference for road maintenance enterprises to find and solve potential financial risks and management problems and the development of project cost control.

关 键 词：责任会计 道路养护工程 成本控制 

分 类 号：F426[经济管理—产业经济] TU-9[建筑科学]