工程项目成本管理是现代施工企业管理的重要内容。文章以成本管理为着眼点,从成本计划、成本核算和成本控制三个方面构建了工程项目成本管理理论框架,用来指导在管理过程中的实践活动,以便降低工程项目成本,获得更高的企业利润。 Project cost management is an important part of modern construction management. The article takes the cost management as the point of view, constructs the theoretical framework of project cost management from three aspects of cost planning, cost accounting and cost control to guide the practical activities in the management process in order to reduce the project cost and obtain a higher Corporate profits.