摘要目前，市场对工程项目施工企业的要求越来越高，企业受到建筑原材料价格上涨、最低价中标制度、现金保证金制度三个市场因素的严酷冲击，工程施工企业利润大幅下滑，资金运转困难，企业面临极大的竞争压力，对企业的生存和发展形成了很大的挑战。这些都迫使企业必须不断改进工程成本管理，对工程所消耗的人力资源、物质资源和费用开支，都需要进行指导、监督、调节和限制，及时纠正将要发生和已经发生的偏差，把各项生产费用控制在计划成本的范围之内，降低项目成本，提高经济效益。同时，坚持科学的成本管理原则，遵循正确的成本管理程序，理清成本管理的具体内容，抓住成本管理的关键环节并采取相应的措施，实施有效的项目成本管理。本文首先对工程项目成本和成本管控的定义进行了研究，接着分析了目前企业在建工程项目成本管理中存在的问题以及原因，进而对于企业如何加强和改进工程项目成本管理的措施进行探讨。关键字：工程项目成本，成本控制AbstractAtpresent,moreandmorerequest,includingrisinginprice,floorpricebeingselectedanddollarmarginsystem,isbroughttobearontheenterpriseengagedinconstruction,Theseenterprisesareexperiencingprofitdecliningbyawidemarginandfundsoperatingdifficult.Theyarefacingalotofcompetitionpressureandchallengeofsurvivinganddeveloping.Alltheseaboveforcetheseenterprisestoimprovetheircostmanaging,includingthecostofhumanresource,rawmaterialsandotherexpenditure.Theyhavetocorrectthecostdeviationandcontrolalltheexpenseintheproject.Inordertoincreasetheprofit,theseenterpriseshavetopersistinascientificcostmanagingprinciple,procedureandcontent,topayattentiontothekeyconnectionandtocarryoutrelevantpolicies.Thisessayintroducesthedefinitionofconstructioncostandcostmanagingfirstly.Secondly,theessayanalyzestheproblemandthereasoncausedtheproblemintheconstructioncostmanaging.Thenwestudythemeasurestosolvealltheproblemsandtodoabetterconstructioncostmanaging.KeyWord：ProjectItem,ConstructionCostControlling目录摘要.....................................................................................................................IAbstract................................................................................................................II目录...................................................................................................................III图目录................................................................................................................V第一章引言...........................................................................................................11.1研究背景和目的.......................................................................................11.2研究架构...................................................................................................2第二章工程项目成本管理概述...........................................................................32.1何谓工程项目成本...........................................................................................32.1.1工程成本的定义...........................................................................32.1.2工程成本的特征...........................................................................32.1.3工程成本与造价、投资和费用的关系.......................................42.2何谓工程项目成本控制与管理.......................................................................5第三章工程项目成本管理现状及其原因...........................................................63.1工程项目成本管理现状及存在的主要问题.........................
