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公路养护资金的成本控制,通常是指在公路养护过程中,对生产经营所消耗的人力资源、物质资源和费用开支,进行指导、监督、调节和限制,及时纠正将要发生和已经发生的偏差,把各项生产费用控制在计划成本之内,以保证目标的实现。而公路养护成本事前控制,是通过成本预测估计出养护成本目标,并且通过成本计划的编制作出成本控制的规划实施措施的过程。通过成本预测,有利于及时发现问题,找出公路养护成本管理中的薄弱环节,采取措施控制成本。
The cost control of highway maintenance funds usually refers to guiding, supervising, regulating and restricting the human resources, material resources and expenses incurred in the production and operation during the course of highway maintenance, and correcting in a timely manner the deviations to occur and those that have occurred. To control the cost of production within the planned cost to ensure the realization of the goal. However, the cost of road maintenance is controlled in advance by estimating the cost of maintenance through the cost forecasting and making cost-controlled planning and implementation measures through cost planning. Through cost forecasting, it is beneficial to discover problems in time, identify the weak links in cost management of road maintenance, and take measures to control costs.