【正文】 method are verified.Finally,costs control of the construction projects is characterized as the multiparty conducts from the shareholders’ the basis of this point, the paper proposes that effective cost control of the construction projects can only be achieved by the establishment of a mon interactive control mechanism and a linkage control mechanism。關(guān)鍵詞：建筑施工企業(yè)，成本控制，施工成本，控制措施AbstractAs construction corporations in our country has witnessed significant changes in economic and social environments,the deficiencies of traditional theories and methods for costs control has highlighted issues of cost decisionmaking and management is required that the construction corporations take measures for costs control.Firstly,the cost control of construction projects is analyzed。其次，論文結(jié)合工程實(shí)際進(jìn)行實(shí)證分析，對項(xiàng)目成本控制進(jìn)行了研究，并將掙值理論應(yīng)用到實(shí)際工程的成本控制中去，取得了良好的經(jīng)濟(jì)效益，驗(yàn)證了項(xiàng)目成本控制理論和方法的可行性和有效性。摘 要我國建筑施工企業(yè)目前所面臨的經(jīng)濟(jì)環(huán)境、社會(huì)環(huán)境已發(fā)生了很大變化，傳統(tǒng)的成本控制方法與理論的缺陷己越來越明顯，難以滿足施工企業(yè)成本決策和管理決策的需要，為了使建筑企業(yè)在激烈的競爭中得以生存并謀取發(fā)展，加快探討控制成本措施步伐的需要己刻不容緩。本文首先從基本概念、方法及理論入手，對施工項(xiàng)目成本控制進(jìn)行了分析探討，簡單介紹了成本控制的原則、步驟、對象和內(nèi)容以及控制的基本方法。最后，從成本控制的利益相關(guān)者出發(fā)，本文認(rèn)為一個(gè)施工項(xiàng)目的成本控制的活動(dòng)應(yīng)該是一個(gè)多方參與的共同行為，在此基礎(chǔ)上提出了：要使得施工項(xiàng)目成本控制能有效進(jìn)行，就需要建立共同互動(dòng)控制機(jī)制和聯(lián)動(dòng)控制機(jī)制；在控制過程中，要將各利益相關(guān)者整合一體化，即使各利益相關(guān)者都為控制活動(dòng)的主體，不斷優(yōu)化控制的路徑，不斷地實(shí)現(xiàn)資源、制度與環(huán)境的有效整合，從而達(dá)到控制成本，實(shí)現(xiàn)合作共贏的目的。and the principle, procedures,objects,contents,and basic methods of costs control are briefly ,the application of the cost control of construction projects is analyzed in bination with verification analyses of practical construction Theory is applied into practical projects of the cost control,which receives good economic returns。it also proposes that various stakeholders must be integrated in the control process,that is,the stakeholders are made the central parts of the control activities,with constant optimization of the control path and effective integration of the resources,the systems and the environment,for the purpose of better costs control and cooperation.Key words：construction corporations；cost control；project cost ；control measures目 錄摘 要 .............................................................IAbstract............................................................II第 1 章 緒論 .........................................................1 選題的背景、研究目的和意義 ..................................1 選題的背景 ............................................1 論文研究的意義 ........................................2 國內(nèi)外研究發(fā)展現(xiàn)狀 ..........................................3 國外研究發(fā)展現(xiàn)狀 ......................................3 國內(nèi)研究發(fā)展現(xiàn)狀 ......................................4 主要研究內(nèi)容、研究思路及論文框架 ............................5 主要研究內(nèi)容 ..........................................5 論文的研究思路 ........................................6 論文的框架 ............................................6第 2 章 項(xiàng)目成本控制相關(guān)理論 ........................................7 施工項(xiàng)目成本控制概述 ........................................7 成本、控制和成本控制的概念 ............................7 項(xiàng)目成本控制的原則 ....................................8 施工項(xiàng)目成本控制內(nèi)容 .......................................11 施工項(xiàng)目成本控制的步驟 ...............................11 影響成本的主要因素及施工項(xiàng)目成本控制的對象 ...........11 施工項(xiàng)目成本控制的內(nèi)容 ...............................12第 3 章 建筑施工項(xiàng)目成本控制的現(xiàn)狀分析 ..............................14 施工項(xiàng)目成本控制的現(xiàn)狀 .....................................14 成本控制短期行為顯著 .................................14 成本控制方法不完善 ...................................15 成本控制制度制定不完善 ...............................15 我國建筑工程成本控制存在問題的原因分析 .....................15 尚未形成完善的責(zé)、權(quán)、利相結(jié)合的成本控制體系 .........15 缺乏全過程的成本控制 .................................16第 4 章 建筑施工項(xiàng)目成本控制的措施 ..................................17 施工項(xiàng)目成本控制方法 .......................................17 內(nèi)控法 ...............................................17 目標(biāo)成本法 ...........................................17 施工項(xiàng)目成本控制的措施 .....................................17 建立健全各種制度體系 .................................17 完備定額管理工作 .....................................18 強(qiáng)化成本的過程控制 ...................................18 加強(qiáng)工程變更的成本控制 ...............................18結(jié) 論 ................