关于工程项目成本管理的研究.docVIP

摘 要 项目成本管理是在保证满足工程质量、工期等合同要求的前提下，对项目实施过程中所发生的费用，通过计划、组织、控制和协调等活动实现预定的成本目标，并尽可能地降低成本费用的一种科学的管理活动，它主要通过技术（如施工方案的制定比选）、经济（如核算）和管理（如施工组织管理、各项规章制度等）活动达到预定目标，实现盈利的目的。　　成本是项目施工过程中各种耗费的总和。成本管理的内容很广泛，贯穿于项目管理活动的全过程和每个方面，从项目中标签约开始到施工准备、现场施工、直至竣工验收，每个环节都离不开成本管理工作，就成本管理的完整工作过程来说，其内容一般包括：成本预测、成本控制、成本核算、成本分析和成本考核等。项目成本管理是在整个项目的实施过程中，为确保项目在以批准的成本预算内尽可能好的完成而对所需的各个过程进行管理。 关键词：成本预测、成本控制、成本核算、成本分析 Abstract Project cost management is to ensure that meet quality, schedule and other contract requirements under the premise of the project implementation costs incurred in the course, through planning, organizing, controlling and coordinating activities such as the cost of achieving the intended objectives and reduce costs as much as possible The cost of a scientific management activities, it is mainly through technology (such as the construction plan of the development of comparison), economic (such as accounting) and management (such as Construction Management, the various rules and regulations, etc.) activities to meet set targets and achieve profit Purposes The process of project construction cost is the sum of all cost. The content of a wide range of cost management, project management activities throughout the entire process and every aspect, from project start to the construction contract bid preparation, site construction, until final acceptance, each link can not do without cost management to cost management Complete the work process, its contents generally include: cost prediction, cost control, cost accounting, cost analysis and cost assessment and so on. Project cost management throughout the entire project implementation process, to ensure that the cost of the project to approve the budget in the best possible completion of the processes required to manage. Keywords: Cost projections, cost control, cost accounting, cost analysis 目 录 摘要 Ⅰ 第1章 引言 IV 第2章 目前工程项目成本管理存在的问题 1 2.1对工程项目成本管理认识上存在误区 1 2.2成本预算编制不科学 1 2.3忽视质量成本和工期成本管理与控制 1 2.4施工企业忽视材料成本管理 2 2.5项目管理人员经济观念不强 2 第3章 改善工程项目成