公路施工企业在工程成本管理中,能否实现有效的成本控制,是提高经济效益的关键。工程项日成本控制,是在工程现场施工过程中,运用必要的管理手段和技术,对物化劳动和活劳动消耗进行预算、计划、实施和监督的一个系统工程。实践证明,公路施工企业的工程项目成本控制,是节减消耗增加盈利、扩大积累的主要途径,是公路项目施工管理的中心环节。工程项目成本的降低,表明施工过程中资源消耗的节减;人力资源的节约表明劳动效率的提高;财力资源的 Highway construction enterprises in the project cost management, the ability to achieve effective cost control is the key to improving economic efficiency. The daily cost control of construction projects is a systematic project of budget, planning, implementation and supervision of materialized labor and live labor consumption with the necessary management tools and technologies during the construction of the site. Practice has proved that the cost control of highway construction projects, is to reduce consumption and increase profits, the main way to expand the accumulation of highway project construction management center. The reduction of the project cost indicates the reduction of resource consumption in the construction process; the saving of human resources shows that the improvement of labor efficiency; the improvement of labor resources