对于建筑企业而言,施工项目成本管理是一项系统工程,其涉及材料、设备、人工等多项成本控制内容,更涉及技术、采购、行政等多个职能部门。不同企业的不同项目在成本管理上都具有一定的特殊性,因此,要对项目成本进行核算和控制难度是非常大的,但是,进行项目成本管理有一个基本共同点,就是通过对施工项目资金的合理最大限度的节约企业物料和人力成本,已达到实现项目经济效益最大化的目标。具体到实践中,进行项目成 For construction enterprises, construction project cost management is a systematic project that involves many cost control aspects such as materials, equipment and labor, but also involves multiple functional departments such as technology, procurement and administration. Different projects in different enterprises have some particularities in cost management. Therefore, it is very difficult to calculate and control the project cost. However, there is a basic common ground in the project cost management, that is, through the construction project funds The reasonable maximum material and labor costs savings enterprises have achieved the goal of maximizing the economic benefits of the project. Specific to practice, the project into