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随着我国市场经济的迅猛发展,建筑市场的竞争也变得日益激烈。施工企业为了提高自身竞争力,在保证自身工程质量的同时不得不把工程项目的成本管理提到重要位置,减少不必要的开支,杜绝浪费及其他不良现象,使企业尽量以最少的投入取得最大的效益,实现企业价值最大化,从而使企业获得稳步、持续地发展。工程项目成本管理是根据企业的总体目标和工程项目的具体要求,在工程项目实施过程中,对工程项目成本进行有效的预测、计划、核算、分析和考核。但现实工作中工程项目成本管理中却存在很多弊端。诸如由于成本的基础管理工作不完善,
With the rapid development of the market economy in our country, the competition in the construction market has also become increasingly fierce. In order to improve their own competitiveness, construction enterprises have to mention the cost management of construction projects to important positions while ensuring the quality of their own projects, reduce unnecessary expenses and eliminate waste and other undesirable phenomena so that enterprises can try their best to minimize the investment Efficiency, to maximize corporate value, so that businesses get steady and sustainable development. Project cost management is based on the overall objectives of the enterprise and the specific requirements of the project, the project implementation process, the project cost effective prediction, planning, accounting, analysis and assessment. However, there are many drawbacks in the cost management of engineering projects in real work. Such as due to the cost of basic management is not perfect,