论路桥施工企业的成本策划

从内部因素和外部因素两个方面分析了影响路桥施工企业成本策划的因素，提出了提高路桥施工企业成本策划能力的一系列对策，包括建立责、权、利相结合的考核制度、建立有效的成本分析体系、实行会计委派制、严格控制施工成本，以进一步提升企业的核心竞争力。

Cost Planning of Road and Bridge Construction Enterprise

The paper analyzes the factors influencing the cost planning of road and bridge construction en-terprises in terms of internal factors and external factors, proposes a series of countermeasures for advanc-ing the capability of cost planning of road and bridge construction enterprises including establishing the feed back system combined with the right, the responsibility and the benefit, establishing an effective cost analysis system, implementing accountant appointment system, strictly controlling the construction cost, in order to upgrade the core competiveness of road and bridge construction enterprises.