目前施工企业市场全面开放,全面推行招投标制,管理机制日趋完善,市场竞争日趋激烈,利润的空间非常小,要想创造效益,唯有控制成本。因此,对于施工企业来说,控制项目成本非常重要。施工企业项目成本管理,指施工企业对生产经营所耗费的人力物力和费用开支进行管理,及时纠正偏差,把各项生产费 At present, the market for construction enterprises has been fully liberalized, the bidding system has been fully implemented, the management mechanism has been perfected, competition in the market has become increasingly fierce, and profit margins have been very small. To control the costs, only the cost should be controlled. Therefore, for the construction company, the control of project costs is very important. Project cost management of construction enterprises means that construction enterprises manage the manpower, material resources and expenses incurred in the production and operation, timely correct the deviations, allocate various production costs