项目成本管理是在保证满足工程质量、工期等合同要求的前提下,对项目实施过程中所发生的费用,通过计划、组织、控制和协调等活动实现预定的成本目标,并尽可能降低成本费用的一种科学的管理活动,它主要通过技术(如施工方案的制定比选)、经济(如核算)和管理(如施工组织管理、各项规章制度等)等活动达到预定目标,实现盈利的目的。 Project cost management is to meet the project quality, duration and other contract requirements under the premise of the project implementation process costs incurred through planning, organization, control and coordination and other activities to achieve the scheduled cost goals and to minimize costs and expenses It is a scientific management activity that achieves its intended goal mainly through activities such as technology (such as construction plan comparison and selection), economy (such as accounting) and management (such as construction organization and management, various rules and regulations) purpose.