建築工程專案成本控制
摘 要：建築施工企業（以下簡稱為企業）所屬的工程專案部（以下簡稱為專案部），是建築產品（工程專案）的直接生產者，建築產品的直接成本——人工費、材料費、機械使用費、其他直接費和間接費全部發生在專案部，這些費用約佔企業總成本的90%以上，因此，專案部直接成本的高低將決定整個企業的成本控制水平。可以這樣認為，建築企業施工工程的工期、質量決定著企業的信譽，專案部的盈虧則決定著企業的`盈虧。近幾年來，隨著建築市場競爭的白熱化，建築行業進入微利時代。因此，加強專案部的成本控制，降低工程成本，是提高企業的經濟效益的1把重要鑰匙。
關鍵詞：建築施工企業； 專案成本控制； 成本管理
Cost control of architecture engineering item
Abstract: The project item department (thereinafter shorted as item department) of the architecture enterprise (thereinafter shorted as enterprise),is the direct producer of the architecture products. Direct cost of construction products--cost of labor, material , machinery usage and other direct , indirect charges all take place in item department. These charges account for more than 90 percent of the total. Therefore high or low of direct cost will determine the lever of cost control of the whole company. So, time limit and quality of architecture project will determine the credits of enterprises, profit or loss of item department will determine enterprises’ profit or loss. Last years, architecture trades have entered into times of small-profit with that competition market is hotting up visibly. So, strengthening the cost control of item department, and reducing the project charges are the important key of improving economic benefits.
Keyword：Construction enterprise； Project cost control； Cost management
