摘 要
高速公路路基工程施工项目成本管理，是目前每个高速公路施工企业在路基工
程施工中都非常关心的问题，它是高速公路路基施工项目能否有效控制成本，赢得
效益的关键。同时它是企业管理中非常重要的组成部分，通过对它的研究能为企业
进行有效成本管理提供理论基础，并达到控制项目进度、质量的作用。

本文阐述了高速公路路基工程施工项目成本管理的理论基础，了解了我国高速
公路路基工程施工项目成本管理的现状，分析了影响高速公路成本管理的关键因
素。同时就更新成本管理理念、正确选择方法、建立科学管理体系和制定具体管理
措施等方面，对高速公路路基工程施工项目成本管理进行了探讨，并对运用此办法
的实例进行了验证。本文的研究结果对高速公路施工企业成本管理有一定的借鉴作
用。

关键词：高速公路，路基施工，成本管理
ABSTRACT
The cost management in expressway’s subgrade construction is the most concerned
question by expressway construction enterprise, which is the key issue that whether the
project can lower the cost and gain benefits or not． At the same time, it is also the ingredient
in enterprise management． Through the research on it, people can get theoretical foundation
for the effective cost management and use it to control the project’s schedule and quality．
The essay mainly interprets the theory of cost management in expressway’s subgrade
construction． Through analysis on the current situation, this essay finds the critical factor
which influences the cost management in expressway construction． This essay interprets the
cost management in expressway’s subgrade construction in following ways: renewing cost
management concept,select the correct way, the establishment of the scientific management
system and the specific management measure, etc． The result of the research can provide
reference for the cost management in expressway’s subgrade construction．
Liu Xinping(Master of Business Administration)
Directed by prof．Wu Yunna
KEY WORdS：Highway Construction, Subgrade Engineering,Cost Management