随着社会经济水平不断提升，经济发展已经进入了新常态，在全社会开展结构性改革的 背景下，减少成本逐渐开始成为了人们所关注的重点，同时也是改革的重要内容之一。现阶 段，随着国内高速公路的里程不断增多，一方面缩短了人们的出行时间，降低了人们的出行 成本，但是另一方面由于高速公路的建设需要投入大量的资金，并且经济效益的周期非常长， 因此高速道路的收支缺口逐年呈现增长的趋势，鉴于这种情况需要对于高速企业展开研究， 以运营成本管理作为理论基础，深入研究降低成本的方式。 本文将会以山东高速集团有限公司作为案例展开深入的研究，从山东高速集团的运营成 本管理的现状问题以及对策入手，对于山东高速集团的运营成本管理进行全面的研究。首先 通过分析山东高速集团的财务报表和运营成本管理具体情况，同时选取了潍莱高速项目进行 了研究，山东高速集团在修建潍莱高速的过程中，征收成本和养护成本的比重较高，同时在 摊销和折旧费用支出不合理。集团在运营成本管理方面主要存在运营总成本较高、人工产出 效率低、从成本信息失效以及缺少完善的成本考核机制，问题背后的原因主要是山东高速集 团内部运营成本管理体系不完善、缺少相关的制度以及缺少长效机制等其次通过分析山东高 速集团的在运营成本管理方面存在的问题，本文提出需要从构建完善的运营成本管理体系和 优化运营成本管理两方面入手，加强对于运营成本管理的预测和计划，构建动态的检测机制， 以此来提升山东高速集团运营成本的管理水平，降低集团的成本消耗，从而提升经济收益； 最后我们根据实际情况，对于山东高速集团运营成本管理优化提出了保障措施，主要从组织 保障、管理制度保障、人才保障以及信息化建设保障等方面进行。 关键词：山东高速；道路建设；运营成本；优化管理 II Abstract Withthecontinuousimprovementofsocialandeconomiclevel,economicdevelopmenthas enteredanewnormal.Inthecontextofthewholesocietycarryingoutstructuralreform,reducing costshasgraduallybecomethefocusofpeople'sattention,butalsooneoftheimportantcontents ofthereform.Atthisstage,withtheincreasingmileageofdomestichighways,ontheonehand,it shortensthetimeofpeople'sappearanceandreducespeople'stravelcosts,butontheotherhand, becausetheconstructionofhighwaysneedstoinvestalotoffunds,andtheperiodofeconomic benefitsisverylong,thegapbetweenrevenueandexpenditureofhigh-speedroadsisincreasing yearbyyear.Inviewofthissituation,itisnecessaryforhigh-speedroadsEnterprisescarryout research,takingtheoperationcostmanagementasthetheoreticalbasis,in-depthstudyoftheway toreducecosts.Fortheexpressway,ithasthecharacteristicsofquasipublicwelfare,scale increaseandcapitalintensive.Therefore,comparedwiththegeneralroadconstruction,ithas certainparticularity.Duetothespecialbusinesscycleandbusinessobjectives,therearesupply problemsintheconstructionofhigh-speedkilometers.Atthisstage,thedomestichighway constructioncompaniesdonothaveadvancedcostmanagementconcepts,butalsolackof managementdedication,coupledwithimperfectcostcontrolandmanagement,resultinginthe constructionoftheroadgreatlyexceedsthebudget,andthecostofroadmaintenanceinthelater periodalsoincreasesaccordingly.Therefore,therearegreatproblemsintheconstructionofthe highwayatpresent. Inthispaper,ShandonghighspeedGroupCo.,Ltd.willbetakenasacasetoconduct in-depthresearch.StartingfromthecurrentsituationandCountermeasuresofoperationcost managementofShandonghighspeedgroup,throughanalyzingthespecificsituationoffinancial statementsandoperationcostmanagementofShandonghighspeedgroup,itisfoundthatthe operationcostmanagementofShandonghighspeedgroupismainlycharacterizedbyhightotal operationcostandlowlaboroutputefficiency,fromthecostinformationfailureandthelackofa perfectcostassessmentmechanism,themainreasonsbehindtheproblemarethattheinternal operationcostmanagementsystemofShandonghighspeedgroupisnotperfect,thelackof relevantsystemsandthelackoflong-termmechanism.Basedontheanalysisoftheproblems existingintheoperationcostmanagementofShandonghighspeedgroup,thispaperputsforward thatitisnecessarytostartwiththeconstructionofaperfectoperationcostmanagementsystem andtheoptimizationofoperationcostmanagement,andstartwiththeguaranteemeansof organization,systemandtalents,soastoimprovetheoperationcostmanagementlevelof Shandonghighspeedgroupandreducethecostconsumptionofthegroup,Soastoimprove economicbenefits. Keywords:ShandongExpressway;roadconstruction;operationcost;managementresearch III 目录 摘要......................................................................................................................................................I Abstract...............................................................................................................................................II 第一章绪论.......................................................................................................................................1 1.1研究背景与意义...................................................................................................................1 1.1.1研究背景....................................................................................................................1 1.1.2研究意义....................................................................................................................2 1.2文献综述...............................................................................................................................3 1.2.1对高速公路运营管理的研究....................................................................................3 1.2.2对高速公路企业运营成本的分析...........................................................................4 1.2.3对于企业成本管理的研究........................................................................................4 1.2.4对于高速公路企业成本的管理...............................................................................5 1.2.5文献述评....................................................................................................................6 1.3研究内容与方法..................................................................................................................7 1.3.1研究内容与框架........................................................................................................7 1.3.2研究方法....................................................................................................................8 1.4研究创新点和不足.......................................................................................................9 第二章概念界定及相关理论概述.................................................................................................10 2.1相关概念界定.....................................................................................................................10 2.1.1成本管理..................................................................................................................10 2.1.2运营成本..................................................................................................................10 2.1.3运营成本管理..........................................................................................................10 2.2运营成本的核算与高速公路企业运营成本的内容........................................................11 2.2.1运营成本的核算......................................................................................................11 2.2.2高速公路企业运营成本的内容..............................................................................11 2.3运营成本管理的方法.........................................................................................................12 2.3.1目标管理方法..........................................................................................................13 2.3.2责任成本管理方法..................................................................................................13 2.3.3预算控制管理方法..................................................................................................13 2.3.4标准成本法..............................................................................................................14 2.4本章小结.............................................................................................................................14 第三章山东高速集团运营成本管理的现状、问题及成因.....