当前,多数港航水工项目均缺乏与市场相适应的成本控制体系,导致项目成本控制中漏洞频频,成本失控现象时常发生。本文结合港航水工项目成本控制现状,以动态成本管理为视角,对港航水工项目成本控制措施进行了探讨,实现了成本预算、控制、核算、审计考核、预算的良性成本控制循环。 At present, most of the port and hydropower projects lack a cost control system that is compatible with the market, resulting in frequent loopholes in project cost control and cost control out of control. Based on the status quo of cost control of hydraulic project of Hong Kong Airlines and the dynamic cost management, this paper discusses the cost control measures of hydraulic project of Hong Kong and China Airlines and realizes the cost control cycle of cost budget, control, accounting, auditing, and budget.