工程项目的成本控制是企业根据一定时期预先建立的成本管理目标,在生产耗费发生以前和成本控制过程中,通过对各种影响成本的因素和条件采取的一系列预防和调节措施,以保证成本管理目标实现的管理行为。成本控制是一项涉及到项目生产过程各个方面的综合性工作,应从人员、制度、材料、管理方法等各方面齐抓共管,严格控制、全面监督,从而最大限度的实现预期目标。一、成本控制中存在的主要问题1.责权利相结合的成本管理体系不完善成本控制活动,应把建立相应的责权利相结合的管理体系作为 The cost control of the project is a pre-established cost management goal of the enterprise in a certain period of time, before the production cost occurs and the cost control process, through a variety of cost-influencing factors and conditions to take a series of preventive and regulatory measures to ensure cost Management objectives to achieve management behavior. Cost control is a comprehensive project that involves all aspects of the project’s production process. It should take concerted efforts, strict control and overall supervision from personnel, systems, materials, management methods and other aspects so as to maximize the expected results. First, the cost control of the main problems 1. The combination of responsibility and the right cost management system is not perfect cost control activities, should establish the appropriate combination of responsibilities and rights management system as a