建筑施工项目成本控制研究

建筑业在中国国民经济发展中具有重要地位，伴随着中国经济的发展，国家逐步加大对工程建设的投资力度，而企业在工程项目的成本控制方面却很薄弱，目前中国建筑施工企业在工程项目成本控制方面还处于一种粗放、经验型控制的层次上，还存在成本控制定位不清、成本职责不明、成本管理程序和环节缺失、成本管理方法不科学、成本管理经常处于失控状态等诸多问题，这些情况严重影响到企业的利润和发展空间。本文从基本概念、方法及理论入手，简单介绍了其成本控制的含义、特点、原则以及方法。论文结合施工实际进行分析，对施工项目成本控制进行了研究，阐述了其存在的问题和解决措施，最后论文结合一个成功的案例对建筑施工企业成本控制方法进行了实证分析。推行项目成本控制，运用科学的成本计划、控制和分析手段，促进和保障企业正确地核算成本，是建筑企业不可回.避的问题。因此，研究探索适合中国建筑工程项目成本控制方法，指导建筑工程的成本控制工作，对完善建筑工程项目控制有着重要意义。

 关键词：建筑施工企业；施工成本；成本控制

 Construction Project Cost Control

Abstract

China's construction enterprises are currently facing the economic environment, social environment has undergone great changes, the traditional method of cost control and the theory of defects has become increasingly evident, it is difficult to meet the construction cost of the decision-making and management decision-making needs, in order to make construction enterprises in the fierce competition to survive and seek development, accelerate the pace of cost control measures have urgent needs. In this paper, basic concepts, methods and theories start with a brief introduction to the meaning of its cost control, characteristics, principles and methods. Construction paper with the actual analysis of the construction project cost control has been studied,Described its problems and solutions, combined with the last paper the case of a successful construction company cost control methods of the empirical analysis. Key words: Construction companies； cost control ；construction cost

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