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项目成本管理在现代施工企业的管理中已经起到了举足轻重的作用,其关系着施工企业的生存与发展。但在我国项目成本管理的实践效果却并不理想,主要是部分项目在项目的成本管理中缺乏必要的成本管理环节,不进行成本预测和计划,管理存在随意性,究其原因,主要的问题在于我国大多数施工企业没有建立完善的项目成本核算体系。本文对施工成本核算体系的方法作了详细地阐述,并列举了在实际操作中存在的主要问题及简要分析了其原因。针对这些问题,本文提出了一些解决问题的对策:做好事前的目标成本预测控制,建立完善的成本管理组织机构,抓好成本管理过程中的各个环节,加强人员培训,正确处理好与成本相关的各方关系,把项目成本管理贯穿在成本形成的全过程。
Project cost management has played an important role in the management of modern construction enterprises, which is related to the survival and development of construction enterprises. However, the actual effect of project cost management in our country is not ideal, mainly because some of the projects lack the necessary cost management in project cost management, do not carry out cost forecasting and planning, manage randomness, investigate the reasons and major problems Most construction enterprises in China do not establish and improve the project cost accounting system. This article elaborates the method of construction cost accounting system in detail, and lists the main problems in practical operation and briefly analyzes the reasons. In order to solve these problems, this paper puts forward some countermeasures to solve the problem: preconceived target cost forecasting control, establishing a perfect cost management organization, doing a good job in all aspects of the cost management process, strengthening personnel training, and properly dealing with the cost The relationship between the parties, the project cost management throughout the cost of the formation of the whole process.