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近年来我国的社会经济、房地产业都在快速发展,逐步完善的市场经济体制、深入改革的国有企业、日趋规范的建筑装饰行业和国家对建筑行业的调控等等,都将建筑装饰施工企业推向市场,带来了建筑装饰企业发展的契机.但与此同时,建筑装饰企业对项目的传统计划成本管理模式面临成本较高、利润率低等问题.装饰工程施工成本控制的研究,如何完善成本控制方法、成本管理的意识、成本控制的原则、成本控制制度和成本控制流程等方面,成为影响建筑装饰企业控制住成本,提高经济效益,保证企业的持续发展,增强抗风险能力,获得更大利润的重要因素.“,”in recent years society of our country economy, the real estate industry in the rapid development, and gradually perfect the market economic system, deepening the reform of state-owned enterprises, the increasingly standardized building decoration industry and the construction industry regulation and so on, all the architectural decoration construction enterprises to the market, bring the opportunity of development of building decoration enterprise. But at the same time, building decoration enterprises of the project of the traditional plan cost management model facing high cost, low profit rate. Decoration project construction cost control research, how to improve the methods of cost control, cost management consciousness, cost control principles, cost control system and cost control procedure etc, become influence building decoration enterprises control costs, increase economic efficiency, to ensure the sustainable development of enterprises, and enhance ability to resist risks, to obtain greater profits important factors.