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当前,工程招标方式的实施、投标单位之间的竞争,使得企业工程项目的利润空间被压缩;加之原材料价格上涨等因素的产生,要求企业加强工程项目管理、实施项目成本控制,从而自我消化不利因素,提高企业盈利。工程项目成本控制是依照预先确定的项目成本预算基准计划,运用一定的方法,对项目实施过程中消耗的成本费用进行控制,使工程实际成本限定在项目预算范围之内的一个管理过程。
At present, the implementation of the project bidding method and the competition among the bidders make the profit margin of the enterprise engineering project be compressed. Coupled with the rise of the raw material price and other factors, the enterprise is required to strengthen the project project management and implement the project cost control so as to digest itself Factors, improve corporate profits. Project cost control is based on a predetermined project cost budget baseline plan, the use of certain methods to control the cost of the project during the implementation of cost control, so that the actual cost of the project is limited to the project budget within a management process.