摘要全面建立施工企业管理层面的标后预算管理体系，通过下达标后预算，明确项目的成本控制目标，建立标后预算的定期考核、兑现制度，充分调动项目经理部全面建立项目成本管理体系、加强成本过程控制、降低各项生产消耗、完成标后预算各项经济指标的积极性，以达到提高经济效益的目的，是十分重要的讨论课题。本文在论述标后预算制度产生的背景、经历的三个阶段和组织保证体系的基础上，构建了标后预算管理体系，包括技术方法体系、经济指标体系和动态管理体系。在此基础上重点阐述了标后预算的编制方法，并用实例说明了不同方法的运用，在此基础上进行了不同编制方法的对比分析以及项目的成本管理。最后，论述了标后预算管理与项目成本管理之间的关系。在分析以往成本管理的基础上提出了完善标后预算管理控制体系的建议，对成本管理观念提出了创新。关键词：施工项目，标后预算，成本管理ABSTRACTIt is great important as a research problem to improve the economic benefits，according to improve the enthusiasm of the project management department in costmanagement system，enhance the cost controlling in the process and realize theeconomic indexes by giving the budget，in order to assuring the aim of the costcontrolling，and assessing the budget in time，based on construction of the budgetmanagement system in enterprise management level．This article describe the budgetmanagement system after bid，concluding the technology system，economic indexessystem and the dynamic management system，on the base of the background，the threephases and the guarantee of the budget after bid．Base on this，This article describes methods of making the budget after winning the bid and how to use these methods by example. On basis of above comparative analysis of these methods are done. It solves the flow process of controlling the cost. The most important this article describes how to make cost management by example. the cost management of project is mainly described．Finally, the relationship betw...
