关于工程项目成本管理的思考

工程项目成本包括显性成本与隐性成本。项目成本管理是在保证满足工程质量、工期等合同要求的前提下。对项目实施过程中所发生的费用，通过计划、组织、控制和协调等活动实现预定的成本目标，并尽可能地降低成本费用的一种科学的管理活动，它主要通过技术（如施工方案的制定比选）、经济（如核算）和管理（如施工组织管理、各项规章制度等）活动达到预定目标，实现盈利的目的。项目成本管理的目标，就是采取有效措施，降低工程项目的显性成本与隐性成本，提高项目效益。

Thought on Engineering Project Cost Control

Engineering project cost includes recessive cost and dominant cost.On the premise of meeting the contract requirements of engineering quality and construction period,engineering project cost control is to plan,organize,control and coordinate the cost in the process of engineering so as to achieve the predetermined cost target and reduce the cost.It can achieve the predetermined target and the aim of profit by the activity of technology(such as the comparison and choice of engineering scheme),economics(such as accounting) and management(such as construction organization management and rules and regulations).The target of project cost control is to adopt the efficient measures,reduce the recessive cost and dominant cost,and improve the project profit.