在市场经济条件下,获取利润是企业生存与发展的第一要务。而对于建筑施工企业来说,项目经理部是其成本中心,也是实现利润的主要来源。随着行业竞争日趋激烈,获利空间越来越小,施工企业都更加重视工程项目的成本管理,努力从粗放型管理模式向集约型转化,把成本控制目标作为重要的 In a market economy, to obtain profits is the first priority for business survival and development. For construction companies, the project manager is its cost center, but also the main source of profit. With the increasingly fierce competition in the industry, profit margins become smaller and smaller, construction companies pay more attention to project cost management, and strive to transform from extensive management mode to intensive, the cost control objectives as an important