在施工企业的工程成本中,材料费约占工程成本的50%～70%,材料费的节支是项目部成本管理中决定盈亏的关键因素。因此,应将控制材料费作为工程成本控制的重点。笔者就项目部材料费超支的几个方面提出几点思考,与大家一起探讨。 Among the construction cost of the construction enterprise, the material cost accounts for about 50% to 70% of the construction cost. The material cost saving is the key factor in determining the profit and loss in the cost management of the project department. Therefore, the control of material costs should be the focus of project cost control. The author of the project material cost overruns several aspects put forward some thinking, and we discuss.