一、概述当前,随着市场经济的发展,建筑施工企业面临着激烈的市场竞争,企业能否在市场竞争中立于不败之地,关键在于企业能否为社会提供质量高、工期短、造价低的建筑产品。由此可见项目的成本管理成了项目施工管理的核心内容。项目的成本控制是贯穿在工程建设自招投标阶段直到竣工验收的全过程,它是企业全面成本管理的重要环节,必须在组织和控制措施上给予高度的重视,以期达到提高企业经济效益的目的。二、建立和完善组织机构成本控制贯穿于工程建设的全过程,而成本控制的各项指标有着其综合性和群众性,所有的项目管理人员,特别是项目经理,都要按照自己的业务分工各负其责,只有把所有的参建人员组织起来,共同努力,才能达到成本控制的目 I. Overview At present, with the development of market economy, construction enterprises are facing fierce market competition. Whether the enterprises can stand invincible in the market competition lies in whether the enterprises can provide the society with high quality, short construction period, Low building products. This shows that the project cost management has become the core content of project construction management. The cost control of the project runs through the entire process of project construction from the bidding stage to the completion acceptance. It is an important part of the enterprise's total cost management. It must attach great importance to organizational and control measures in order to achieve the purpose of improving the economic benefits of the enterprise . Second, the establishment and improvement of organizational cost control throughout the entire process of construction, and cost control of the indicators have their comprehensive and mass, all project managers, project managers in particular, must be divided according to their own business Each has its own responsibility, and only when all the personnel involved in the construction are organized and worked together can the cost control be achieved