| In order to promote social and economic development,the Government attaches great importance to the construction of the road traffic.In this stage in terms of the national road construction has been basically completed,the most important is the municipal road repair and maintenance.How municipal road repair and maintenance,repair and maintenance costs for accounting,controlling maintenance costs have become a serious problem the municipal sector.But the municipal sector due to lack of awareness on the conservation costs,there is no rational,scientific conservation cost accounting mechanisms leading enterprises in the repair and maintenance costs to be accounted for there are many problems.Among them,including technical conservation and conservation staff shortage,the original documents are not complete,costing mode unscientific.In order to improve the quality of cost accounting conservation,reduce repair and maintenance costs,municipal authorities take appropriate measures to establish a sound system of road repair and maintenance costs,strengthen the training of conservation personnel have more conservation technology,and strengthen internal controls in order to solve the problem of high maintenance costs and fundamentally provide the public with better road service.This article holds the principle of combining theory with practice in the course of the study,the use of literature research,a variety of research methods case study,multiple regression analysis,questionnaire,mainly for broad costing,cost driver the research status overview,then a project as as an example for A company,through the research on the cost and the data of the A company,this paper points out the problems existing in the management and control of the current maintenance cost of the municipal road and analyses it.The A project cost control process reengineering based on the activity-based costing,the construction project cost control model to carry out maintenance,maintenance cost regression analysis,AHP evaluation index analysis,and gives the control strategies and measures,provide an empirical basis for the research of municipal road maintenance cost management suitable for our country. |