随着高速公路建设量增加，高速公路的养护和管理的费用也不断增多，高速公路 养护的成本控制问题已经阻碍了高速公路的运营和发展，而传统的成本管理方式已经 难以满足高速公路养护成本管控的需要。标准成本法则恰好弥补了传统成本管理思想 的部分缺失，能够帮助高速公路养护获得长久的管理运营和养护优势，从而拓展高速 公路养护管理的新空间。 本文的研究内容主要包括七个部分：第一部分为绪论，侧重介绍论文的研究背景 和研究意义，阐述了国内外研究现状，梳理了全文的基本框架，提出了主要观点；第 二部分为理论概述，包括高速公路养护成本管控概述、标准成本法的理论、公司标准 成本管理的重要性，提出标准成本法的应用优势；第三部分为高速公路养护成本管控 现状分析，介绍了高速公路养护成本的构成要素，具体分析了我国高速公路的养护成 本管理现状及存在问题，提出高速公路养护成本中引入标准成本法的必要性和可行 性；第四部分高速公路养护成本管控应用标准成本法的流程分析与步骤设计，介绍了 高速公路养护成本管控应用标准成本法前期工作，分析利用标准成本法构建高速公路 养护成本管控体系的流程和步骤；第五部分以HD高速公路养护成本为案例，对HD高 速养护成本的现状及常规成本管理中存在问题进行分析，从成本管理体制的体系，成 本核算程序，成本差异分析及绩效考评效果等方面将标准成本与常规成本进行比较分 析，以促进标准成本法在HD高速公路养护成本中的落实和执行；第六部分提出了标 准成本法在高速公路养护成本管控中的应用保障措施，包括组织保障措施、技术保障 措施；第七部分为结论和展望。 本文将标准成本法作为理论基础，结合HD高速养护成本的实际情况，探讨标准 成本法在高速公路养护成本管控中的应用，检验标准成本体系在高速公路领域的的实 施状况，针对应用过程中出现的问题，找出根源并对其进行改进，一方面丰富标准成 本体系相关理论，另一方面为高速公路单位提高成本管理水平提供理论帮助。 关键字：标准成本法；成本管控；流程设计；比较分析 III ABSTRACT With the increase of Expressway construction, the cost of maintenance and management of expressway is also increasing. The cost control of expressway maintenance has hindered the construction and development of expressway, and the traditional cost management method has been difficult to meet the needs of expressway maintenance cost control. Standard cost law just makes up for some of the deficiencies of traditional cost management ideas, and can help highway maintenance obtain long-term management, operation and maintenance advantages, thus expanding the new space of highway maintenance and management. The research content of this thesis mainly includes seven parts: The first part is the introduction, focusing on the research background and research significance of the paper, expounding the research status at home and abroad, combing the basic framework of the full text, and proposing the main point; The second part is the theoretical overview, including the overview of highway maintenance cost control, the theory of standard cost method, company standards. The importance of quasi-cost management and the application advantages of standard cost method are put forward. The third part is divided into the analysis of the present situation of expressway maintenance cost management and control, and puts forward the constituent elements of current expressway maintenance cost. The current situation and existing problems of expressway maintenance cost management are analyzed concretely, and the introduction standard of expressway maintenance cost is put forward. The fourth part is the process analysis and step design of the application of standard cost method in expressway maintenance cost management and control, introduces the preliminary work of the application of standard cost method in expressway maintenance cost management and control, and analyses the process and steps of using standard cost method to construct expressway maintenance cost; the fifth part is the process and steps of using standard cost method to construct expressway maintenance cost. Taking the maintenance cost of HD highway as an example, this paper analyses the current situation of the maintenance cost of HD highway and the problems existing in the conventional cost management, and compares the standard cost with the conventional cost in terms of the cost management system, cost accounting procedures, cost difference analysis and performance evaluation effect, so as to promote the standard cost. The implementation and implementation of the method in the maintenance cost of HD expressway; The sixth part IV puts forward the application safeguard measures of standard cost method in expressway maintenance cost control, including organizational safeguard measures and technical safeguard measures;The seventh part is conclusion and prospect. This paper takes the standard cost method as the theoretical basis, combines with the actual situation of HD highway maintenance cost, discusses the application of the standard cost method in the management and control of highway maintenance cost, examines the implementation status of the standard cost system in the field of highway, finds out the problems in the application process, finds out the root causes and improves them. On the one hand, it enriches the relevant theory of the standard cost system. On the other hand, it provides theoretical help for highway units to improve the level of cost management. KEYWORDS: standard cost method; cost control; process design; comparative analysis 目 录 摘要 .................................................................... I ABSTRACT ......................................................................................................................... III 第一章 绪论 .............................................................. 1 1.1 研究背景及研究意义 .......................................................... 1 1.2 国内外研究现状 ............................................................... 3 1.2.1 国外研究现状 ............................................................. 3 1.2.2 国内研究现状 ............................................................. 4 1.2.3 文献评述 .................................................................. 4 1.3 研究方法 ..................................................................... 5 1.4 基本框架及主要内容 .......................................................... 5 1.5 主要创新点 ................................................................... 6 第二章 理论概述 .......................................................... 7 2.1 高速公路养护成本管控概述 ................................................... 7 2.2 标准成本法的理论 ............................................................ 7 2.2.1 标准成本法的内涵 ......................................................... 7 2.2.2 标准成本法的产生背景 .................................................... 8 2.2.3 标准成本的划分类型 ....................................................... 8 2.2.4 标准成本法的应用环境 .................................................... 9 2.2. 5标准成本法的应用程序 .................................................... 9 2.2.6 标准成本法的优缺点 .......................................................... 11 2.3 标准成本管理对高速公路成本管控的重要性 .................................. 12 第三章 我国高速公路养护成本管控现状分析 ................................. 13 3.1 高速公路养护成本构成 ....................................................... 13 3.1.1 人工成本 ................................................................. 13 3.1.2 材料成本 ................................................................. 13 3.1.3 机械成本 ................................................................. 13 3.1.4 其他成本 ................................................................. 14 3.2 高速公路养护成本的特点 ..................................................... 14 3.3 影响高速公路养护成本的因素 ................................................ 15 3.4 我国高速公路的养护成本管控存在的问题 ..................................... 15 3.4.1 高速公路养护成本节约意识不足 .......................................... 16 3.4.2高速公路养护成本核算体系不完善 ........................................ 17 3.4.3高速公路养护成本管理制度落后 ........................................... 17 3.4.4