工程项目成本管理,就是在完成一个工程项目过程中,对所发生的成本费用支出,有组织,有系统地进行预测计划、控制,核算、考核、分析等科学管理的工作,它是以降低成本为宗旨的一项综合性管理工作。实施项目成本管理已成为施工企业改善经营管理,提高企业竞争力的重要手段之一,是决定施工企业市场竞争力的关键,因此项目成本管理是施工企业经营管理先进性的主要标志。 Project cost management, is in the process of completing a project, the cost of expenses incurred, an organized and systematic planning, control, accounting, assessment, analysis and other scientific management work, it is to reduce costs For the purpose of a comprehensive management. The implementation of project cost management has become one of the most important measures for construction enterprises to improve operation and management and enhance the competitiveness of enterprises. It is the key to determine the market competitiveness of construction enterprises. Therefore, project cost management is the main indicator of the advanced nature of operation and management of construction enterprises.