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随着我国建筑施工和基础建设管理体制改革的不断深化,市场竞争机制的形成,建筑施工企业的生产方式和组织结构发生了深刻的变化,形成了以工程项目管理为核心的企业生产经营管理模式,工程项目管理成为建筑施工企业管理的重点。而工程项目成本管理与控制是工程项目管理的中心内容,项目成本控制则是决定建筑施工企业市场竞争力的关键,因此项目成本控制已成为建筑施工企业经营管理改革和完善的主要标志和不可缺少的内容,研究工程项目成本控制对完善投资体制改革、加强建筑施工企业市场竞争力具有十分重要的现实意义。
With the continuous deepening of China’s construction and infrastructure management system reform, the formation of the market competition mechanism, the construction enterprise production methods and organizational structure has undergone profound changes, formed a project management as the core of the enterprise production and operation management mode , Construction project management has become the focus of construction management. The project cost management and control is the center of the project management, project cost control is the key to determine the market competitiveness of construction enterprises, project cost control has become a major symbol of construction and operation management reform and improvement and indispensable Of the content, research project cost control to improve the investment system reform, strengthen the market competitiveness of construction enterprises has very important practical significance.