浅谈建设工程项目施工成本控制

摘要：建筑业作为我国国民经济的支柱产业，在经济建设中起着举足轻重的作用，它在增加国民经济收入、加强基础设施建设、解决农村富余劳动力等方面做出了突出的贡献。然而，目前我国建筑业仍存在着管理粗放、成本偏高、利润偏低等问题。因此，加强项目成本控制具有重要的现实意义。施工成本控制应从事前、事中、事后三个方面做起，加强内部成本核算，做好过程签证，提高成本管理水平，形成科学完善的管理模式。项目部是企业项目成本控制的管理中心，也是成本控制的源头，本文就项目成本控制问题提出几点建议和看法。

关键词：成本控制成本管理 成本核算

abstract: construction as the pillar of the national economy industry, in economic construction plays a critical role, it increased in the national economy income, to strengthen the construction of infrastructure, solve the rural surplus labor force is made great contribution to the. however, china’s construction industry still has inefficient management, cost is on the high side, low profits. therefore, strengthening the project cost control has the important practical significance. construction cost control before, during and after the event, from three aspects, starts to strengthen internal cost accounting, doing well the visa process, improve the cost management level, and to form the scientific and perfect management mode. project department is the enterprise the management of the project cost control center, is also the source of the cost control, this paper project cost control, puts forward several suggestions and views.