随着我国建筑业不断深化与发展,建筑施工企业普遍实行了项目经理制和项目成本核算制。工程项目是建筑施工企业面向建筑市场的窗口,也是企业管理的基础。当前,建筑施工企业面临着激烈地市场竞争,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高质量、工期短、造价低的产品,而企业能否获得较大的经济效益,关 As China’s construction industry continues to deepen and develop, construction companies generally implement the project manager system and project cost accounting system. Construction project is a window for the construction market for construction companies, but also the basis of business management. At present, the construction enterprises are faced with fierce market competition. Whether the enterprises can be invincible in the market competition depends on whether the enterprises can provide society with high-quality, short-term and low-cost products. Big economic benefits, off