【導讀】項目是企業(yè)的形象窗口和效益源泉。隨著市場競爭日趨激烈，工程質量、文。目運作處于較為嚴峻的環(huán)境之中。由此可見成本控制貫穿工程建設的全過程，它。高企業(yè)的經濟效益。而把各項費用控制在計劃成本的預定目標之內，以保障企業(yè)的生產經營效益。各種手段，不斷降低施工項目成本，以實現(xiàn)目標成本最低的要求。低化原則時，應注意降低成本的可能性和合理的成本最低化。全項目成本控制有一個系統(tǒng)的實質性內容，包括各部門、各單位的責。任網絡和班組經濟核算等等，應避免出現(xiàn)成本控制人人有責，人人不管的現(xiàn)象。各班組在成本控制中的業(yè)績進行定期的檢查和考評，實行有獎有罰。好責、權、利相結合的成本控制，才能收到預期的效果。項目經理是項目成本管理的第一責任人，全面組織項目部的成本管理工作，強化成本控制與索賠將是今后加強經營管理的重點。產生重大影響，而上述所有因素均會影響到項目部的成本支出。5）安全事故較多。

　　

【正文】 s material procurement, custody, inspection, warehousing, consumption system, the labor remuneration management systems, equipment management, financial management, accounting, security, quality management approach, the postmortem valuation methods, and to establish the cost of the project department of internal control and supervision mechanisms. Construction of the subitem of cost control measures in the socalled subConstruction Projects 1） Determined in accordance with the assembly The objectives of the subprojects to determine the price. 16 2） Allocated in strict accordance with the requirements of the project and the clearing. Projects must be in accordance with the provisions of the contract settlement price of the project, pletion of the subunits of qualified engineering postmortem will be conducted on a monthly basis for the valuation and then clearing projects, subunits will not be allowed to advance baiting, and for projects. 3） Strictly prohibited construction of external units link . Projects must be in accordance with the requirements of enterprises, prohibit external units linked to various forms of external construction enterprises. Any item shall not allow the Ministry of External units to enterprises in the name of contractor carry out projects, the postmortem pricing and settlement payments. 7 On how to conduct effective cost control Segmentation project cost Optimal allocation of project resources project allocation of resources is directly related to cost control methods and extent of For many of the ongoing statecontrolled construction of large enterprises, Basically, the cost of the project is a subcontractor costs and cost of the construction team, and the enterprises is the main source of economic control subcontractor costs. Team Construction costs are often difficult to create costeffective. both how the mix, the cost of the project into how, This enterprise is the key to cost control problems. The development of a cost plan A cost of the plete dynamic control costs and responsibilities of subdivision and the initial cost of the two identified some of the costs, To work out the total cost of the scheme, the total cost of the scheme is in addition to covering the costs and responsibilities of subcost, should also consider funding the project site, the higher management fees, taxes and other factors. The total cost will be divided into two parts : 1） Uncontrollable cost of the project : it refers to taxes, the higher management fees can not be subjective project management control。 17 2） Controllable cost of the project : the total cost of the scheme, apart from the uncontrollable costs other than the full cost, such as subcontracting costs, responsibility for the cost, onsite expenses. Controllable costs are focused on cost control, controllable cost of the project is planned prior to the mencement of the construction time, construction, construction design based on. Along with the progress of works and that will happen if the construction program improvement works to change, to build factors such as rising price changes. So for the cost of plans to conduct timely adjustment, the cost of the scheme is to ensure that the guidance and control, in the adjustment should pay more attention to analysis of the different factors changes to the original cost of the scheme is the extent of the effect. Conduct a cost analysis, improve enterprise cost management level after the end of construction According to the total cost of the scheme and controllable cost plan and the final actual cost parison analysis, cost analysis charts available in various forms, such as parative analysis not only to the total cost, but also to process cost analysis, but mainly to process analysis, process reached higher or lower cost reasons. 1） First analyze the conditions for the construction, Construction programs, materials price changes caused by changes in the unit price for the process, collecting the introduction of new technology, new techniques, and new materials processes cost information。 2） Followed by the subjective determination of the cost parison part of the process the price analysis by the enactment of the unreasonable result of the high or low price processes, while accumulation of written information, for the future development of similar projects the cost of the scheme。 3） Subunits of information collection and evaluation of subcontractors, prepared, the roster of qualified subcontractors for future similar projects to choose subcontractors and subdevelopment costs。 18 4） Summary subcontracting costs and responsibility cost data, after screening analysis for enterprise Bidding reference. 8. Summary of the construction project cost control Summary of the construction project cost control is a plicated systematic project. the application needed to be applied with flexibility the actual operation be adapted to local conditions, different sizes, different construction firms and different management systems have differences, But in any case are the construction of the production and operation of enterprises in the amount of human resources, material resources and expenses, guidance, supervision, regulation and restriction. Therefore, increases production and economize, to increase revenues and reduce expenditures is a mon construction enterprises, This requires constant practice in the review and improve cost control, ways and means to ensure that the project cost goals.