项目施工阶段的成本控制

摘  要

当下社会，房地产项目是我国经济发展不可或缺的一大重要部分，随着我国建筑业发展，建筑施工和建设管理体制的不断深化，市场竞争愈发激烈, 工程项目成本控制已然成为决定房地产及建筑施工企业市场竞争的关键，项目成本控制程度直接影响一个工程项目的盈利与否，且成本控制贯穿于工程项目建设的全过程，而建设工程施工阶段是工程建设全过程中资金投入最大的阶段，因此，建筑工程施工阶段的成本管理与控制至关重要。 

本文从工程项目施工阶段成本控制的现状分析入手，阐述了工程项目成本的管理及控制措施，以建筑工程成本控制理论为基础，介绍了工程项目成本控制的现状，并针对当前我国工程项目施工阶段成本控制所存在的主要问题，分析对如何控制建筑工程施工阶段的成本进行了研究。最后所得出的结论是建筑施工企业应当完善成本控制体系，明确成本责任制度，并注重技术与经济相结合，以使施工阶段的工程成本得到有效控制。

关键词　 成本控制；成本管理；工程项目；施工阶段

目  录

摘要 I

引言 1

一、工程项目施工成本控制研究 2

（一）成本控制研究意义 2

（二）国内外研究现状 2

1.国内研究现状 2

2.国外研究现状············································································2

二、工程项目成本概述 3

（一）工程项目成本的定义 3

（二）工程项目成本的组成 3

三、工程项目成本管理 4

（一）工程项目成本管理的定义 4

（二）工程项目成本管理的特点及前提 4

四、施工阶段的成本控制所存问题及原因·················································5

（一）施工阶段的成本控制所存在的问题·············································5

1. 经济方面的问题 5

      2. 技术方面的问题···················································································5

（二）施工阶段的成本控制所存在问题的原因分析 6

五、工程项目施工阶段的成本控制 8

（一）工程项目施工阶段的成本控制的定义 8

（二）工程项目施工阶段的成本控制的原则（前提） 8

（三）施工前期的成本控制································································8

（四）施工期间的成本控制·································································9

（五）施工后期的成本控制·································································9

六、建立成本控制相关体系及制度···························································10

（一）采用科学的项目施工成本控制方法·············································10

（二）建立各分包施工队相关的责任制度·············································10

七、合理优化施工过程···········································································12

（一）优化施工组织方案····································································12

（二）确保工程质量··········································································12

（三）优化施工工期··········································································12

八、施工过程经济措施管理····································································13

（一）机械费的控制与管理·································································13

（二）人工费的控制与管理································································13（三）材料费的控制与管理································································13

结束语 15

参考文献 16

致谢 17