施工企业的项目成本控制必须在明确成本控制责任分工、建立成本控制的不相容岗位,划分成本控制细节、实现实施、制约、监督部门的独立管理等过程来实现。文章针对成本控制在决策预算阶段、工程实施阶段、工程设计阶段、工程验收阶段和工程竣工阶段等五个不同阶段中的不同情况,将施工企业项目成本分为计划成本、实发成本、实测成本、决算成本和结算成本,并分别对这五项成本提出了相应的财务管理策略。 Project cost control of construction enterprises must be clear in the cost control division of responsibilities, the establishment of cost control incompatible positions, the division of cost control details, to achieve the implementation, control and supervision departments of independent management process to achieve. According to the different situations of cost control in five different stages such as decision-making budget stage, project implementation stage, engineering design stage, project acceptance stage and project completion stage, the project cost is classified into planned cost, actual cost and measured cost , The final cost and the settlement cost, respectively, and put forward corresponding financial management strategies for these five costs.