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工程项目成本控制,是指在项目成本的形成过程中,对生产经营所消耗的人力资源、物质资源和费用开支进行指导、监督、调节和限制,及时纠正将要发生和已发生的偏差,把各项生产费用控制在计划成本范围内,以保证成本目标的实现。企业普遍存在成本控制的意识比较薄弱,成本控制范畴狭窄等问题。本文探讨了成本控制的内容及常见的问题,并提出了施工企业成本控制的建议。
Project cost control refers to the guidance, supervision, regulation and restriction of the human resources, material resources and expenses incurred in the production and operation in the process of project cost formation, and the correction of the deviation to occur and to occur in time. The production cost is controlled within the planned cost so as to ensure the realization of the cost target. The common awareness of cost control in enterprises is relatively weak and the scope of cost control is limited. This article explores the content of cost control and common problems, and puts forward suggestions on cost control of construction enterprises.