如何把企业的每一分钱用在最恰当最需要的地方,这是每一个企业要想获得最大经济效益都必须面临的问题。高速公路服务区是高速公路企业的附属单位,是保证高速公路运行的重要配套设施,具有社会效益和经济效益。高速公路企业作为服务区的管理者,应如何管理控制好服务区的成本,也是摆在高速公路企业管理者面前的一项难题。本文针对当前我国高速公路服务区成本控制中的诸多问题,分析其产生原因并提出相应对策,以期为服务区成本控制体系的完善提供思路。 How to use every penny of business for the most appropriate and needed place is the problem that every enterprise must face in order to get the most economic benefits. Expressway service area is an affiliated enterprise of expressway enterprise, and it is an important supporting facility to guarantee the operation of expressway with social and economic benefits. As a manager of a service area, how to manage and control the cost of a service area is also a problem that the expressway enterprise managers face. In this paper, many problems in the cost control of expressway service area in our country are analyzed, the causes of the problems are analyzed, and the corresponding countermeasures are put forward in order to provide ideas for the improvement of service cost control system.