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施工项目成本控制通常是指在项目成本形成过程中,对生产经营所消耗的人力、物资资源和费用开支进行指导、监督、调解和限制,及时纠正将要发生和已经发生的偏差,把各项生产费用控制在计划成本范围内。成本控制是一项贯穿于项目实施全过程的成本管理工作,只有遵循成本控制的各项原则,结合项目和企业的具体情况和特点,制定可行的成本控制方案,层层落实、分级负责,既有计划又有调整,有奖有罚,合理运用先进的管理技术,调动全员成本控制的积极性进行全方位的控制,才能达到成本控制的目的,提高项目成本的降低水平,提高施工项目的获利能力,增加企业的经济效益。
Construction project cost control usually refers to the process of project cost formation, the production and operation of the human and material resources and expenditures to guide, supervise, mediate and limit the timely correction of what will happen and the deviation has occurred, the production Cost control within the planned cost. Cost control is a cost management that runs through the whole process of project implementation. Only by following the principles of cost control and formulating a feasible cost control plan in combination with the specific conditions and characteristics of the project and the enterprise, In order to reach the goal of cost control, raise the level of project cost reduction and improve the construction project's benefit, it is necessary to carry out all-round control in the aspects of planning and adjustment, awarding and punishing, using advanced management techniques reasonably, mobilizing the enthusiasm of total cost control Profitability, increase the economic efficiency of enterprises.