水电站工程是一项耗资巨大的工程,其建设过程中所涉及的方面较多,成本的控制较难,仅依靠之前传统的落后的成本管理方法很难对整个水电站工程的成本进行有效的控制,因此在新的时期,面临新的复杂的情况应当重视目标成本的管理,树立起目标成本管理的理念,提出控制目标成本的途径,并在不同阶段采取有针对性的成本控制方法十分有必要。 The hydropower project is a huge project, which involves many aspects in the process of construction and difficult to control costs. It is difficult to effectively control the cost of the entire hydropower project only by the traditional backward cost management methods. Therefore, in the new period, facing the new complex situation should pay attention to the management of the target cost, establish the concept of the target cost management, put forward the way to control the target cost and take the targeted cost control method in different stages.