本文针对高速公路单位内部成本如何进行会计核算,以及成本核算的意义和内容,进行了初步探讨。并结合行业特点,对高速公路成本评价指标进行了简要的分析。 In this paper, the internal cost per unit of expressway how to carry out accounting, as well as the meaning and content of cost accounting were discussed. Combined with the characteristics of the industry, this paper gives a brief analysis of the evaluation index of expressway cost.