在市场经济不断变动和国有企业改革不断深入的大环境下,企业需要及时更新成本管理理念,做好成本控制。然而目前,我国工程建设项目的成本往往高于预期,很大一部分原因是由于项目变更。因此,完善项目变更的流程衔接对成本控制具有十分重要的意义。案例分析及问题阐述甲企业在发生项目变更时,有明确规定的手续。虽然已形成了一个基本流程,但严格来说仍存在一些漏洞。比如,项目部认为不属于设计变更或不涉及高昂费用的 Under the circumstance that the market economy is constantly changing and the reform of state-owned enterprises deepens, enterprises need to update the concept of cost management in time and make cost control. However, at present, the cost of construction projects in our country is often higher than expected, a large part of the reason is due to project changes. Therefore, it is very important for cost control to improve the process convergence of project changes. Case Analysis and Problem Description A enterprise in the event of project changes, there are clearly defined procedures. Although a basic process has taken shape, there are still some gaps, strictly speaking. For example, the project department does not think it is a design change or does not involve high costs