建筑工程项目成本管理与控制  

Cost Management and Control of Construction Projects

作　　者：朱业伟 Zhu Yewei

机构地区：[1]中铁二十四局集团江苏工程有限公司

出　　处：《城市建筑》2024年第10期196-198,共3页Urbanism and Architecture

摘　　要：建筑工程项目成本管理与控制一直是建筑行业中至关重要的组成部分,它关系到项目的成败、合同是否能够履行以及公司的收益。本研究旨在探讨建筑工程项目成本管理与控制的理论与方法,以提高项目的效益和竞争力。首先,对建筑工程项目成本管理的现状进行分析,包括成本管理的阶段、成本核算的方法及技术等方面。其次,重点关注建筑工程项目成本控制的策略、方法及技术,包括建筑工程项目成本控制目标的设定、成本控制计划的制定、具体控制方法及工具的运用等。最后,对成本管理与控制的案例进行深入剖析,探讨具有代表性和示范作用的案例的经验和教训。研究结果表明,通过制定合理的成本控制策略和计划、推进信息化建设、加强内部控制等措施,可以有效降低项目成本,在实际建设过程中获得较高的经济效益和社会效益。因此,建筑工程项目成本管理与控制应该根据项目特点、规模和复杂程度来制定相应的控制策略和计划,充分发挥成本控制的作用。Cost management and control of construction projects has always been a crucial part of the construction industry,which is related to the success or failure of the project,whether the contract can be fulfilled and the benefits of the company.This paper aims to explore the theory and method of cost management and control of construction projects to improve the efficiency and competitiveness of the projects.First of all,the paper analyzes the current situation of the cost management of construction projects,including the stages of cost management,the methods and technologies of cost accounting.Then,the research focuses on the strategies,methods and technologies of cost control of construction projects,including the setting of cost control objectives of construction projects,the formulation of cost control plans,the use of specific control methods and the application of tools,and so on.Finally,the paper conducts an in-depth analysis on the cost management and control cases,and explores the experience and lessons of the representative and exemplary cases.The results show that by formulating reasonable cost control strategies and plans,promoting information construction and strengthening internal control,the project costs can be effectively reduced and high economic and social benefits can be obtained in the actual construction process.Therefore,the cost management and control of construction projects should be based on the characteristics,scale and complexity of the project to develop the corresponding control strategies and plans,and to give full play to the role of cost control.

关 键 词：建筑工程项目成本管理 成本控制策略 成本控制计划 成本核算方法 

分 类 号：TU71[建筑科学—建筑技术科学]