市政施工企业对于项目施工阶段的成本管理应当高度重视,因为施工阶段是项目成本发生的主要时期,也是集中体现项目的现场管理、成本管理以及财务管理相互配合水平的重要时期。这个阶段的成本管控成果不仅能够反映出项目成本管理流程是否合理,更能体现出项目管理的整体水平,最终能够决定项目的盈利或者亏损。 Municipal construction enterprises should attach great importance to the cost management in the project construction phase, because the construction phase is the main period of the project cost and an important period that embodies the project site management, cost management and financial management cooperation. The cost management and control results of this stage can not only reflect the reasonableness of the project cost management process, but also reflect the overall project management level and ultimately determine the profitability or loss of the project.