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项目成本管理是施工企业成本管理的重点所在 ,项目成本管理的最终效果如何 ,在于项目成本评价的最终结果。因此 ,合理设置项目成本评价指标 ,正确评价项目成本 ,对于有效控制施工企业的成本水平 ,增加施工企业的盈利 ,提高施工企业的经济效益具有十分重要的意义。本文从分析施工企业项目成本评价的意义入手 ,论述了建立项目成本评价指标应该遵循的基本原则 ,以及项目成本评价指标。
Project cost management is the focus of construction enterprise cost management. The ultimate effect of project cost management lies in the final result of project cost evaluation. Therefore, it is of great significance to set the project cost evaluation index and evaluate the project cost properly, which is of great significance to effectively control the cost level of construction enterprises, increase the profits of construction enterprises and improve the economic benefits of construction enterprises. Based on the analysis of the significance of construction project cost evaluation, this paper discusses the basic principles that should be followed in establishing project cost evaluation index and the project cost evaluation index.