为加强施工企业项目成本管理,必须通过事前的成本预测、计划以及事中成本控制,然后进行事后的成本核算、成本分析和成本考核,施工项目成本控制贯穿于项目施工的全过程,体现施工项目管理的本质特征,并代表着施工项目管理的核心内容。本文从如何降低工程成本以及成本控制内容、流程、成本控制原则等几方面对施工企业的成本管理进行了浅明地阐述。 In order to strengthen construction project cost management, project cost control must be adopted in advance through cost forecasting, planning and cost control. Cost accounting, cost analysis and cost assessment should be conducted afterwards. Cost control of construction projects runs through the whole process of project construction, The nature of management, and represents the core of construction project management. This article elaborates the cost management of construction enterprises from several aspects such as how to reduce the cost of the project, the contents of the cost control, the process and the cost control principle.