随着市场经济的发展,市场竞争形势愈加激烈,施工企业盈利空间越来越小。如果项目管理滞后,成本控制不严,就很容易造成“越干越亏”的被动局面。所以,项目成本管理对施工企业来说是一个极具挑战意义的课题。阐述了工程项目成本管理的基本原则,并对我国施工企业在项目成本管理中普遍存在的问题进行了分析并提出了几点改进措施。 With the development of market economy, the competition in the market is getting fiercer, and the profit margin of construction enterprises is getting smaller and smaller. If the project management lags behind, lax cost control, it is easy to cause “the more dry the more loss ” passive situation. Therefore, the project cost management for construction companies is a very challenging issue. The basic principles of project cost management are expounded, and the common problems in project cost management of construction enterprises in our country are analyzed and some improvement measures are put forward.