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工程项目成本管理是根据企业的总体目标和工程项目的具体要求,在工程项目实施过程中,对项目成本进行有效的组织、实施、控制、跟踪、分析和考核等的管理活动,以强化经营管理,完善成本管理制度,提高成本核算水平,降低工程成本,是实现目标利润、创造良好经济效益的过程。伴随着市场经济的发展,我国公路工程在施工方面正在面临越来越大的竞争挑战,要想在市场激烈的竞争环境中占据一席之地,就必须要对公路工程项目成本的管理与控制进行加强和改善。文章主要从我国公路目前普遍存在的工程项目成本管理问题入手,对如何加强和改进公路工程项目成本管理进行分析。
Project cost management is based on the overall objectives of the enterprise and the specific requirements of the project in the project implementation process, the project cost effective organization, implementation, control, tracking, analysis and assessment of management activities in order to strengthen management , Improve the cost management system, raise the level of cost accounting and reduce the cost of the project, which is the process of achieving the target profit and creating good economic benefits. With the development of market economy, the highway engineering in our country is facing more and more competition challenges in the construction. If we want to occupy a place in the fierce competition environment in the market, we must strengthen the management and control of highway project cost improve. The article mainly starts from the problem of cost management of construction project in our country, and analyzes how to strengthen and improve the cost management of highway project.