只有加强对项目责任成本的全过程管理,强化全体人员成本和效益意识,发挥积极参与的主观能动性,才能逐步提高企业效益,实现企业管理的良性循环。成本控制常见的问题认识上的误区。认为项目成本归项目经理或项目部控制。项目成本控制是对整个施工项目全过程进行控制,需要公司总部与项目部的共同参与,特别是项目施工过程中技术、采购、造价、财务人员的参与。然而现在一些施工企业项目成本控制职能归口项目部控制,公司总部未对项目成本进行过程控制,而只是简单地以激励代管理或以责任承包代 Only by strengthening the entire process of project responsibility and cost management, strengthening staff awareness of cost and effectiveness, and giving full play to the subjective initiative of active participation can we gradually improve the efficiency of enterprises and achieve a virtuous circle of business management. Common misunderstandings about cost control. The cost of the project is deemed to be under the control of the project manager or project department. Project cost control is to control the entire construction process of the whole process, the company headquarters and the project department need to participate in, especially in the project construction technology, procurement, cost, finance staff participation. However, some project construction project cost control functions under the control of the project department, the company headquarters did not process control of project costs, but simply to manage the incentive or responsibility to contract generation