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工程项目成本是指在工程项目上发生的全部费用的总和,包括直接成本和间接成本。其中,直接成本包括人工费、材料费、机械费和其他直接费;间接成本是指实施工程过程中发生的控制费和临时设施费等。工程项目成本控制是对工程项目建设中所发生的成本,有组织、有系统地进行预测计划、控制、计算、分析和考核等一系列的科学控制工作。其目的在于组织和动员群众,在保证产品质量的前提下,挖掘降低成本的潜力,达到以最少的生产耗费取得最大的生产成果。
Project costs are the sum of all costs incurred in a project, both direct and indirect. Among them, the direct costs include labor costs, materials costs, machinery costs and other direct costs; indirect costs refer to the implementation of the project occurred in the control of fees and temporary facilities and so on. The cost control of a project is a series of scientific control work carried out on the planned project, control, calculation, analysis and assessment in an organized and systematic manner for the costs incurred in the construction of the project. Its purpose is to organize and mobilize the masses to tap the potential for cost reduction while ensuring product quality to achieve the maximum production output with minimal production costs.