| As the country’s important transportation infrastructure,expressways are developing with each passing day.The current expressway network construction has taken shape,but my country’s expressway construction also has problems with capital shortage and cost reduction.The purpose of the research in this article is to study how to effectively control the cost of the Jingqin Expressway during the operation period in the current environment of rapid social and economic development.This article is mainly based on the study of cost control during the operation period of Jingqin Expressway as a case,based on the theory of cost control,using the target cost method,to study the current situation of cost control during the operation period of the expressway company.First,this article explains the meaning of operating costs and cost control,discusses the process and basic methods of cost control,compares different control methods,and combines the cost composition and management status of my country’s expressways,and selects the target cost method as the Jingqin Expressway The main means of operating cost control;Secondly,from the four aspects of cost structure,cost control organization structure,cost control measures and effects,it introduces the current situation of cost control of Jingqin Expressway,and deeply analyzes the problems and causes of cost control during the operation period of Jingqin Expressway;Thirdly,combined with the cost characteristics of the Jingqin Expressway during the operation period,and the whole process of its management activities as the main line,refer to the cost control business to determine the target cost,prepare the cost plan,carry out cost control,cost assessment and analysis,and discuss the cost control guarantee measures.The construction of the highway operating cost control system,and the main cost items that affect operating costs,explored ways to reduce costs;Finally,from the perspective of organization and system,it further analyzes how Jingqin Expressway should ensure that the established operating system can operate reasonably and what needs attention. |