随着我国经济体制改革进一步深化,要想在激烈的竞争中获得更高的经济效益,企业就必须加强成本控制,提高成本管理的质量和效率,如何通过加强施工项目成本控制来降低成本支出,也是各施工企业增加经济效益的必要途径。本文运用成本控制的基本理论及成本的降低途径,阐明只有加强成本控制,才能促使企业管理水平的全面提高。 With the further deepening of China’s economic system reform, in order to obtain higher economic benefits in the fierce competition, companies must strengthen cost control, improve the quality and efficiency of cost management, and how to reduce cost by strengthening construction project cost control. It is also a necessary way for each construction company to increase economic efficiency. This paper uses the basic theory of cost control and the way to reduce costs, stating that only by strengthening cost control can the overall management level of the enterprise be improved.