项目成本是建筑施工企业以施工项目作为成本核算对象的施工过程中所耗费的生产资料转移价值和劳动者的必要劳动所创造的价值。项目成本控制管理是一项复杂的系统工程,它不仅仅是在项目结束后进行简单的会计成本分析、复核,而且是一个动态管理过程,整个项目成本控制可分为施工前期、施工期间、施工验收三个阶段。 The project cost is the value created by the transfer of the means of production and labor and the labor necessary for the labor cost during the construction of the construction enterprise taking the construction project as the cost object. Project cost control management is a complicated systematic project. It not only performs simple accounting cost analysis and review after the project ends, but also is a dynamic management process. The project cost control can be divided into pre-construction period, construction period Acceptance of three stages.