【正文】
material price and quantity, the costreducing effectiveness resulting from various technical measures, the loss from poor management. (2) Labor cost analysis . From the number of employment, hours of use, ergonomics, as well as wage situation, we can identify the savings and waste during labor use and fixed management. (3) Construction machinery cost analysis. From the construction options, mechanization degree, mechanical efficiency, fuel consumption, mechanical maintenance, good rates and utilization, we can analyze the yield and cost discrepancy of fixedclass ergonomics, the cost of poor classes, focused on improving mechanical utilization efficiency and waste caused by poor management.(4) Management cost analysis. From construction task and organizational staffing changes, nonproduction personnel changes, as well as other expenditure savings and waste, we can analyze management fees and justify the rationality of expenditure.(5) Technology organization measures implementing analysis. It can increase experience for future establishment and implementation of technical organization projects. (6) Other direct costs analysis. Focus on the analysis of second removal and water, electricity, wind, gas and other expenses situation during construction. 2. The shortings of costcontrol methods At present, domestic construction projects costcontrol methods have played a significant role for Chinese construction industry and construction enterprises to reduce cost and gain sustainable development. However, we should be aware that these methods exist some shortings as follows: Lack of systemization. Presently, the cost control of construction enterprises is a simple control on cost. In fact, project cost control is closely related with project plans and progress, quality and safety. Therefore, cost control should include abovementioned elements. Lack of real time Modern project management is increasingly tending realtime management and forwardlooking management, paying more attention to promptly identify and solve problems, emphasizing as much as possible to identify and solve problems before problems occur. The current control system is to control after problems occur, which can39。t monitor and reflect timely costs change, therefore, this method can39。t discover timely, or even impossible found. Lack of patibility There is lack of patibility between project costcontrol and project finance and corporate management system. The project budget is built on ration, but project financial item subjects are based on current financial general regulation. This is not consistent between methods. Specific to the software, financial sector of domestic construction enterprises is generally adopting some general financial software, such as UF, IBM. The software is not specifically for the development of construction enterprise, not reflecting the special nature of construction enterprises. However, the budget software is also not considered financial aspect. The