在市场经济条件下,成本管理工作不仅要反映实际耗费和分析成本超降原因,而且更应着眼于规划未来,进行成本预测,探索降低成本的各种途径,并论证和评价各种方案、措施可能产生的经济效果。特别是在当前施工企业生产不景气、成本大幅度超支的情况下,加强成本预测尤为重要。所谓工程施工成本预测,就是根据企业未来的发展目标和实现条件,参与已经形成的历史成本资料和有关经济信息,在对影响工程施工成本的各种因素、当前各种技术和经济条件以及外界环境的变化和可能采取的管理措施作充分分析的基础上,结合企业发展目标,运用专门方法,对企业未来的工程施工成本水平 Under market economy, cost management should reflect not only the actual cost and the reasons for the cost of the project to go down, but also the future planning, cost forecasting, various ways to reduce costs, and demonstration and evaluation of various plans and measures Possible economic effects. Especially in the current sluggish construction enterprises, the cost of a substantial over-expenditure situation, to strengthen cost forecasting is particularly important. The so-called project construction cost forecast, is based on the future development goals and conditions for the enterprise to participate in the already formed historical cost data and related economic information, various factors that affect the cost of construction, the current technical and economic conditions and the external environment Changes and possible management measures for full analysis based on the combination of business development goals, the use of specialized methods, the cost of the future construction of the enterprise level