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随着建筑市场的日趋成熟,建筑施工企业在建筑项目上的竞争愈加的激烈,项目的利润空间越来越低。这就要求各施工企业加强自身的成本管理,在成本价格一定的情况下,开源节流,向管理要效益,争取利润的最大化。施工项目成本控制,就是在完成一个施工项目过程中,对所发生的成本支出,有组织、有系统地进行预测、计划、控制、核算、考核、分析等,进行科学管理,及时纠正将要发生和已经发生的偏差,把各项生产费用控制在计划成本的范围之内,保证成本目标的实现。
As the construction market matures, the competition among construction enterprises in construction projects will become increasingly fierce, and the profit margin of the project will become lower and lower. This requires that all construction enterprises to strengthen their own cost management, cost prices in a certain circumstances, increase revenue and reduce expenditure, to the management efficiency, strive for the maximization of profits. The cost control of construction projects means carrying out scientific management and timely correction of the costs incurred in the course of completing a construction project on the basis of the cost incurred and the systematic, systematic prediction, planning, control, accounting, assessment and analysis Already occurred deviation, the various production costs are controlled within the scope of the planned cost, to ensure cost goals.