| Since the reform and opening up,the achievements in road traffic construction have been particularly outstanding,with the road network extending in all directions,and the scale of highway construction expanding.At the same time,the importance of highway maintenance and repair has become increasingly prominent,mainly manifested in: highway maintenance can ensure road traffic safety,extend the service life of roads,reduce vehicle use costs,improve road traffic efficiency,and promote regional economic development.Due to the current idea of "reconstruction and light maintenance" in China,which restricts the development of highway maintenance,the lack of scientific strategies and systematic cost control system for highway maintenance has led to low efficiency of highway maintenance work,resource waste,cost overruns,and unstable quality.How to cope with the increasingly severe road maintenance situation through limited maintenance funds and ensure the sustainability of the road network is the primary issue faced by management decision-makers.During the research process,this article reviewed a large number of literature and materials,elaborated on the development status of domestic and foreign pavement management systems,highway maintenance cost management,activity-based costing,cost drivers,and other related concepts in the field of highway maintenance,and clarified the theoretical basis for activity-based costing,and cost drivers.Then,taking the national highway X ray K35-K93 maintenance project as an example,through the cost composition and expenditure situation of M highway section Based on the research of statistical data of engineering quantities and other information,it is pointed out that the main problems existing in the maintenance cost control of the national highway maintenance project include the lack of a complete cost management system,the lack of a sound assessment and reward and punishment system,the backward information management of highway maintenance units,deviation in the formulation of plans,and the inability to complete the pre control of plans.The above issues are analyzed in detail.Based on the activity-based costing method,process optimization was conducted for the activity-based cost control of the maintenance project,a maintenance cost control model was constructed,and a regression analysis of the maintenance cost drivers was carried out.The regression equation was found and the five cost drivers affecting the maintenance cost of the national highway X ray highway project were determined,namely,potting adhesive(t),machine(hour),and asphalt mixture(m 3)、 Traffic safety facilities(sets),labor(hours),and then use AHP to evaluate and analyze the indicators,verifying the effectiveness of the control model.Finally,aiming at the causes of deviation in the cost control of the maintenance project,the control strategies are proposed:strengthening the cost and quality control of maintenance materials;Improve employee cost awareness;Establish a cost control information system;Optimize organizational structure and project processes.This article proposes three safeguard measures: organizational safeguard measures:including leadership responsibility system,cost control and full participation system,etc;Institutional safeguards: including improving standardized cost control systems,establishing and improving the overall maintenance cost budget and accounting system,and establishing performance appraisal systems and systems;Technical guarantee measures: ensure the progressiveness of the technical process and construction scheme,promote the four new technologies,and advocate small changes to small leather.It provides a more advanced method for the maintenance cost control of the national highway X ray K35-K93 section,and provides empirical evidence for conducting research on road maintenance cost control suitable for China’s national conditions. |