随着建筑业市场的竞争加剧,如何搞好成本控制,使经济效益最大化已经成为施工企业提高自身竞争力的重要途径。施工阶段的工程成本是指建筑施工企业以工程项目作为成本核算的对象,在施工过程中,所耗费的生产资料,转移价值和劳动者的必要劳动,所创造的价值的货币形式,或者说是工程项目在施工过程中,所发生的全部生产费用的总和。按成本的经济性质,工程成本可以分为直接成本和间接成本。直接成本指施工过程中,耗费构成的工程实体,包括人工费用、材料费用、机械使用费用、其它直接费用;间接成本指企业内部为组织和管理工程施工所发生的全部支出。工程项目成本控制是在保证满足工程质量、工期等合同要求的前提下,对工程项目实施过程中所发生的 With the intensified competition in the construction market, how to do a good job of cost control and maximize the economic benefits has become an important way for construction enterprises to improve their own competitiveness. The construction cost of the construction phase refers to the construction enterprise taking the construction project as the object of cost accounting. In the process of construction, the productive materials consumed, the transfer value and the laborer’s necessary labor, the monetary form of the created value, or The sum of all production costs incurred in the construction process of the project. According to the economic nature of cost, engineering costs can be divided into direct costs and indirect costs. The direct cost refers to the engineering entity that is consumed in the construction process, including the labor cost, the material cost, the mechanical usage fee, and other direct costs. The indirect cost refers to the total expenditure incurred by the enterprise in organizing and managing the construction of the project. Project cost control is to ensure that meet the project quality, duration and other contract requirements under the premise of the project occurred in the process of implementation