中小建筑企业的施工项目成本管理探讨

On cost management of construction project in small and medium-sized construction enterprises

分析了施工项目成本管理的必要性,主要运用项目管理理论,从成本计划、成本控制和成本分析核算三个方面探讨了中小建筑企业的施工项目成本管理问题,以帮助中小建筑企业减少工程费用,提高企业效益和企业竞争力。

The necessity of cost management to construction project is analyzed. Applying project management theory, from three aspects： cost planning, cost control and cost accounting questions existed in cost management of construction projects in small and medium-sized construction enterprises are discussed, in order to reduce engineering cost and increase benefits and competitive powers for enterprises.