随着建筑市场竞争日趋激烈,经济体制改革的不断发展,外部环境给企业造成的压力越来越大,深化成本核算意识,加强工程项目的目标成本管理和控制,成为企业是否能在竞争生存和发展的重要因素。本文着重从降低材料费用支出等几个方面探讨了工程项目中目标成本管理和控制的问题。 With the increasingly fierce competition in the construction market and the continuous development of economic restructuring, the pressure exerted by the external environment on enterprises is becoming greater and greater. The awareness of cost accounting is deepened and the target cost management and control of construction projects are strengthened. An important factor in development. This article focuses on the reduction of material expenses and other aspects of the project cost of the project management and control issues.