建筑施工项目成本管理水平的高低,接影响到该企业项目的直接经济效益。本文指出目前建筑施工企业在工程项目成本管理过程中存在的一些问题,并提出建筑施工企业在建筑施工成本预测与编制成本计划、成本控制及核算的过程中建立规范标准的责权利相结合的项目成本管理体制等解决成本管理中存在问题的相应的具体措施。 The level of construction project cost management, then affect the direct economic benefits of the project. This paper points out some problems existing in the cost management of construction projects nowadays and points out that the construction enterprises should combine the responsibilities and rights of establishing normative standards in the process of forecasting construction cost, planning cost, controlling cost and accounting Cost management system to solve the cost management problems in the corresponding concrete measures.