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自从实施改革开放政策以来,我国经济得到迅猛发展,其中建筑行业的竞争尤显激烈,高标准高要求的市场情况下,对于企业内部管理控制同样要求更高。施工企业只有加强建设项目管理控制水平,才能够实现利益最大化。对于企业内部管理的核心就是成本管理,有效地运用科学合理的方法对施工成本进行管理控制,才能确保整个工程高效率的进行。本文通过从成本管理控制的原则、当前存在的问题以及成本控制存在的问题出发,分析研究找出解决施工过程中成本管理和控制的有效对策,以实现施工项目中各个环节上成本的有效控制管理,保障工程顺利进行,从而增加施工企业经济效益,提升企业综合竞争能力。
Since the implementation of the policy of reform and opening up, China’s economy has witnessed rapid development. In particular, the competition in the construction industry is extremely fierce. Under the market situation with high standards and high requirements, the same demands are placed on the internal management and control of enterprises. Only by strengthening construction project management and control of construction projects, construction enterprises can achieve maximum benefits. For the core of internal management is cost management, the effective use of scientific and reasonable method of construction cost management and control, in order to ensure that the entire project efficiently. Based on the principle of cost management control, the existing problems and the problems of cost control, this paper analyzes and studies the effective countermeasures to solve the cost management and control in the construction process so as to realize the effective control management of the cost in all aspects of the construction project , Guaranteeing the smooth progress of the project, thereby increasing the economic benefits of construction enterprises and enhancing the comprehensive competitiveness of enterprises.