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项目成本管理是在保证满足工程质量、工期等合同要求的前提下,对项目实施过程中所发生的费用,通过计划、组织、控制和协调等活动实现预定的成本目标,并尽可能地降低成本费用的一种科学的管理活动,它主要通过技术、经济和管理活动达到预定目标,实现盈利的目的。就成本管理的完整工作过程来说,其内容一般包括:成本预测、成本控制、成本核算、成本分析和成本考核等。下面仅就工作项目的成本预测、成本控制、降低成本的有效途径三方面引以阐述。
Project cost management is to meet the project quality, duration and other contract requirements under the premise of the project implementation process of the costs incurred through the planning, organization, control and coordination and other activities to achieve the scheduled cost goals, and as much as possible to reduce costs It is a scientific management activity that aims to achieve profitability mainly through technical, economic and management activities. As far as the complete work process of cost management is concerned, its contents generally include: cost forecasting, cost control, cost accounting, cost analysis and cost assessment. The following only on the project cost forecasting, cost control, cost-effective approach to explain three.