面对激烈的市场竞争,施工企业如何在低价中标的压力下实现经济效益是企业健康发展的关键,而项目成本中人财物等生产要素贯穿在施工生产过程的始终,如何控制项目的目标成本是实现经济效益,保证企业健康持续发展的根本所在。本文就工程项目的目标成本过程控制问题谈几点粗浅认识 In the face of fierce market competition, how to realize the economic benefits under the pressure of low bidding price is the key to the healthy development of enterprises. However, the production factors such as human and financial resources in the project cost run through the construction and production process and how to control the target cost of the project Is to achieve economic efficiency, to ensure the healthy and sustainable development of enterprises is the fundamental. This article on the project cost control of the process to talk a few superficial understanding