基于WBS的房地产项目成本预算与成本控制研究

在国家宏观调控和建筑行业竞争加剧的情况下，建筑企业的成本控制能力成为影响其发展的核心能力之一。本文以现行A建筑公司的X廉租房项目为例，运用WBS方法对X廉租房项目进行工作结构分解，对其成本预算和控制进行深入分析，剖析了A建筑公司在该项目成本预算及控制方面存在的不足之处，提出了X廉租房项目成本预算与控制完善的成本管理方案，以及实施项目成本管理工程的政策建议。本文提出的项目成本管理工程的思维模式，可以作为建筑企业成本控制的参考。

The real estate project cost budget and control research based on WBS

In the competition environment, the cost control ability of the construction enterprise becomes a core competence which impacts the development of the construction enterprise.The paper based on the X low rent housing of A Construction Company as an example,using WBS to decompose the work structure of X low rent housing, analyzed the the cost budgeting and control,as well as the problems of cost budgeting and control, put forward the cost management plan of X low rent housing project which can improve the cost budget and control, as well as the implementation suggestions of project cost management. The proposed project cost management can be used as reference for cost control of construction enterprises.