Application Of Standard Cost Method In Highway Maintenance Cost Management And Control

With the increase of Expressway construction,the cost of maintenance and management of expressway is also increasing.The cost control of expressway maintenance has hindered the construction and development of expressway,and the traditional cost management method has been difficult to meet the needs of expressway maintenance cost control.Standard cost law just makes up for some of the deficiencies of traditional cost management ideas,and can help highway maintenance obtain long-term management,operation and maintenance advantages,thus expanding the new space of highway maintenance and management.The research content of this thesis mainly includes seven parts: The first part is the introduction,focusing on the research background and research significance of the paper,expounding the research status at home and abroad,combing the basic framework of the full text,and proposing the main point;The second part is the theoretical overview,including the overview of highway maintenance cost control,the theory of standard cost method,company standards.The importance of quasi-cost management and the application advantages of standard cost method are put forward.The third part is divided into the analysis of the present situation of expressway maintenance cost management and control,and puts forward the constituent elements of current expressway maintenance cost.The current situation and existing problems of expressway maintenance cost management are analyzed concretely,and the introduction standard of expressway maintenance cost is put forward.The fourth part is the process analysis and step design of the application of standard cost method in expressway maintenance cost management and control,introduces the preliminary work of the application of standard cost method in expressway maintenance cost management and control,and analyses the process and steps of using standard cost method to construct expressway maintenance cost;the fifth part is the process and steps of using standard cost method to construct expressway maintenance cost.Taking the maintenance cost of HD highway as an example,this paper analyses the current situation of the maintenance cost of HD highway and the problems existing in the conventional cost management,and compares the standard cost with the conventional cost in terms of the cost management system,cost accounting procedures,cost difference analysis and performance evaluation effect,so as to promote the standard cost.The implementation and implementation of the method in the maintenance cost of HD expressway;The sixth part puts forward the application safeguard measures of standard cost method in expressway maintenance cost control,including organizational safeguard measures and technical safeguard measures;The seventh part is conclusion and prospect.This paper takes the standard cost method as the theoretical basis,combines with the actual situation of HD highway maintenance cost,discusses the application of the standard cost method in the management and control of highway maintenance cost,examines the implementation status of the standard cost system in the field of highway,finds out the problems in the application process,finds out the root causes and improves them.On the one hand,it enriches the relevant theory of the standard cost system.On the other hand,it provides theoretical help for highway units to improve the level of cost management.