在施工企业中,加强工程成本管理具有十分重要的意义。工程成本的降低表明企业在建筑安装施工过程中的活劳动和物化劳动的节约。活劳动的节约说明企业劳动生产率的提高;物化劳动的节约,说明企业机械设备利用率提高和建筑材料消耗率的降低。企业的成本控制环节众多,一般有成本预测、成本计划、成本核算等。 In construction enterprises, to strengthen the cost management of the project is of great significance. The reduction of construction cost shows the saving of living labor and materialized labor during construction and installation. The saving of living labor shows that the improvement of labor productivity in enterprises and the saving of physical and chemical labor illustrate the improvement of utilization rate of machinery and equipment and the reduction of consumption rate of construction materials. Many aspects of corporate cost control, the general cost forecasting, cost planning, cost accounting.