摘要
本文按建安工程成本发生和形成的过程将其分为三项：人工费、材料费和费用．系统分析了该三项成本项目的影响因素，并分别制订了管理对策，以期有助于建筑企业提高成本管理水平。
This paper devides the construction cost into 3 parts: labor cost, material cost and expenses, and analyses the effecting factors to the 3 parts systematically, and formulates the management countermeasures saparetely, in order to improve the work of cost control and the operating condition in the construction enterprise.
