建筑工程项目管理中成本控制存在问题及对策

    摘要：随着市场经济的不断发展，企业经营的最终目的是获得最大的利润，这就要求加强企业管理力度，而企业管理的首要任务就是提高企业在市场中的竞争力，因此，为了使企业能够获得最多的经济效益，就有必要做项目成本管理。成本管理中仍然存在很多问题，例如组织结构设置不完善、工程设计缺少技目过程的成本控制，同时还要确保成本预算的合理性，并将其与企业的其他管理工作紧密联系在一起，只有这样才能够真正提高目成本管理。

    工程项目管理水平的高低成为制约企业生存与发展的第一要素。在市场经济中，项目的成本管理不仅在项目撞制中，而且在整个项目管理以至于整个企业中有特重要的地位，因此，总结项目成本管理的先进经脸，研究项目成本管理的新方法，对于全面提高施工企业经济效益其有现实意义。

关键词：工程项目；成本管理；问题；策略

目录

摘要·······························································1

引言·······························································1

一、工程项目成本管理理论概述·······································2

    （一）工程项目成本管理的内涵···································2

（二）项目成本管理的意义·······································3

二、衢州市A住宅小区工程项目简介···································4

（一）衢州市A住宅小区工程项目简介·····························4

（二）衢州市A住宅小区工程成本控制措施·························5

三、衢州市A住宅小区工程项目成本管理中存在的问题···················10

    (一)缺乏成本管理机构···········································10

    (二)项目工程设计缺少技术经济分析·······························10

    (三)工权变更太多···············································10

    (四)成本管理的方法落后·········································11

    (五)成本管理意识不强···········································11

四、衢州市A住宅小区工程项目成本管理的对策·························12

（一）建立完善的项目成本管理保障体系····························12

（二）编制成本计划，合理确定成本控制目标························12

（三）项目工程设计中推行限额设计································13

（四）以全面预算为手段，将成本控制延伸到全部管理活动············13

（五）严格控制工程变更，降低对工程成本的影响····················14

（六）增强工程项目成本管理意识··································14

五、结语···························································15

参考文献···························································16

致谢·······························································17