建筑工程项目成本控制
摘 要：建筑施工企业（以下简称为企业）所属的工程项目部（以下简称为项目部），是建筑产品（工程项目）的直接生产者，建筑产品的直接成本——人工费、材料费、机械使用费、其他直接费和间接费全部发生在项目部，这些费用约占企业总成本的90%以上，因此，项目部直接成本的高低将决定整个企业的成本控制水平。可以这样认为，建筑企业施工工程的工期、质量决定着企业的信誉，项目部的盈亏则决定着企业的`盈亏。近几年来，随着建筑市场竞争的白热化，建筑行业进入微利时代。因此，加强项目部的成本控制，降低工程成本，是提高企业的经济效益的1把重要钥匙。
关键词：建筑施工企业； 项目成本控制； 成本管理
Cost control of architecture engineering item
Abstract: The project item department (thereinafter shorted as item department) of the architecture enterprise (thereinafter shorted as enterprise),is the direct producer of the architecture products. Direct cost of construction products--cost of labor, material , machinery usage and other direct , indirect charges all take place in item department. These charges account for more than 90 percent of the total. Therefore high or low of direct cost will determine the lever of cost control of the whole company. So, time limit and quality of architecture project will determine the credits of enterprises, profit or loss of item department will determine enterprises’ profit or loss. Last years, architecture trades have entered into times of small-profit with that competition market is hotting up visibly. So, strengthening the cost control of item department, and reducing the project charges are the important key of improving economic benefits.
Keyword：Construction enterprise； Project cost control； Cost management
