建设工程项目成本控制和成本管理探讨分析

Discussion and Analysis on Cost Control and Cost Management of Construction Projects

成本管理是指企业生产经营过程中各项成本核算、成本分析、成本决策和成本控制等一系列科学管理行为的总称。对建设工程项目而言,成本管理是项目管理的一个重要组成部分,要求系统、全面、科学和合理,对于促进项目提质增效、加强项目财务核算,提高项目整体管理水准具有重大意义。建设工程项目生产过程中的人材机都要发生各种耗费,这些耗费都直接构成生产费用,属于项目建设成本。成本是体现工程建设项目乃至建筑企业生产经营管理水准的一项综合指标,贯穿于项目建设全过程,因此,成本管理不仅局限于直接生产的耗费,还要扩展到深化设计、工艺工法、设备效率、原材料采购、劳动力分配等各生产要素。参与成本管理的人员也不能仅局限于专职成本管理人员,要调整全员的积极性,实行全面成本管理,只有这样才能最大限度地挖掘工程建设项目降低成本的潜力,提高项目整体成本管理水准。本文将从建设工程项目优化成本控制与成本管理的必要性、建设工程项目中成本控制与成本管理现状、完善建设工程项目中成本控制与成本管理的有效性措施三个方面由浅入深地对建设工程项目成本控制和成本管理进行探讨分析,以期能为项目成本管理人员提供一定的参考。

Cost management refers to a series of scientific management behaviors such as cost accounting,cost analysis,cost decision and cost control in the production and operation process of an enterprise.For construction projects,cost management is an important part of project management,requiring systematic,comprehensive,scientific and reasonable,which is of great significance for promoting project quality and efficiency,strengthening project financial accounting,and improving overall project management standards.In the production process of a construction project,various costs are incurred for the human resources machine,and these costs directly constitute production costs and belong to the construction cost of the project.Cost is a comprehensive indicator that reflects the level of production and operation management of engineering construction projects and even construction companies.It runs through the entire process of project construction.Therefore,cost management is not limited to direct production costs,but also extends to deepening design,process engineering,and equipment efficiency,raw material procurement,labor distribution and other production factors.The personnel involved in cost management should not be limited to full-time cost management personnel.They must adjust the enthusiasm of all staff and implement comprehensive cost management.Only in this way can we maximize the potential of construction projects to reduce costs and improve overall project cost management standards.This article will start from three aspects:the necessity of optimizing cost control and cost management in construction projects,the current status of cost control and cost management in construction projects,and the improvement of the effectiveness of cost control and cost management in construction projects.The project cost control and cost management are discussed and analyzed in order to provide a certain reference for project cost management personnel.