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工程项目是施工企业创效的基本单元,项目成本管理的好坏,直接影响着企业的经济效益,关系着企业的发展兴衰,近年来,工程建设行业产能过剩问题尤为突出,建筑市场竞争日益激烈,工程项目中标条件更为苛刻。合同价格偏低、索赔困难多、结算周期长、再加上人工、材料、机械等要素价格飞涨,多种因素综合起来,不断压缩着企业的利润空间,使项目经营常处于微利或效益风险之中,施工企业成本压力陡增。加强和改进项目成本管理,有效控制项目成本、推进降本增效,成为施工企业十分关切并积极研究解决的问题。
Construction project is the basic unit of construction enterprise creation, the project cost management is good or bad, which directly affects the economic benefits of enterprises and the development and decline of enterprises. In recent years, the problem of overcapacity in construction industry is particularly prominent, and the construction market is increasingly competitive , The project winning conditions more demanding. Contract prices are low, claims more difficult, long billing cycle, coupled with artificial, materials, machinery and other factors soaring prices, a combination of many factors, continue to compress the profit margins of enterprises so that the project management is often in the meager profit or benefit risk In the construction company cost pressures increased sharply. Strengthening and improving project cost management, controlling project costs effectively, and promoting cost reduction and efficiency enhancement have become very concerned and constructive problems for construction enterprises.