项目部作为施工企业的有机组成部分,是施工企业的源头活水,项目部的成败直接决定了企业的再生产。项目部成本的高低决定了企业的成本水平,当企业是以工程结算收入为主要收入时,项目部的盈亏就决定了企业的盈亏。 As an organic component of construction enterprises, the project department is the source of living water for construction enterprises. The success or failure of the project department directly determines the reproduction of enterprises. The cost of the project department determines the level of the cost of the enterprise, when the business is based on engineering revenue as the main income, the project department’s profits and losses determine the profit and loss of the enterprise.