项目成本是企业绩效管理的核心,是评价一个企业劳动生产率、市场占有率和利润率的主要标准。而项目的盈亏很大程度依赖于项目经理的综合素质。如果项目经营者对各项成本不重视,管理不精细,制度不严格,甚至有可能出现“黑洞”,将直接危及企业的生存和发展。 Project cost is the core of enterprise performance management and the main criterion to evaluate the labor productivity, market share and profit rate of an enterprise. The profit and loss of the project depends largely on the overall quality of the project manager. If the project manager does not pay attention to the various costs, management is not fine, the system is not strict, and may even appear “black hole”, will directly endanger the survival and development of enterprises.