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目前施工企业成本控制中主要存在以下问题:一是对项目成本控制认识上存在误区;是项目管理人员成本控制意识淡漠;三是缺乏可操作的成本控制依据;四是忽视工程项目“质量成本”的管理与控制;五是忽略工程项目“工期成本”的管理与控制;六是成本核算不适应市场经济发展的需要;七是成本结算不全面。针对这些问题,笔者从过程控制角度提出如下应对策略。
At present, the following problems exist in the cost control of construction enterprises: First, there are misunderstandings on the understanding of project cost control; lack of awareness on cost control of project management personnel; third, the basis for cost control is lacking; fourth, the quality cost Fifth, ignore the management and control of the project “project cost ”; Sixth, the cost accounting does not meet the needs of the development of the market economy; Seven cost settlement is not comprehensive. In response to these problems, the author put forward the following countermeasures from the perspective of process control.