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项目成本控制是项目经理部为实现《管理目标责任书》中规定的责任目标成本而展开的成本预测、计划、实施、核算、分析、考核、编制成本报告与整理资料的系统管理活动。由于水利水电工程、公路桥涵工程、市政工程等受自然因素的影响较大,按工民建工程的方法较难确定施工成本,成本计划不易开展。因此在市场竞争日趋激烈,中标价格较低的情况下,为保证项目不亏,力争有盈余,采用可控责任成本管理是加强项目成本控制的行之有效的方法。
Project cost control is the systematic management activities of cost forecasting, planning, implementation, accounting, analysis, evaluation, cost reporting and data collation carried out by the project manager department to realize the target cost of liability stipulated in the “management target responsibility book”. As water conservancy and hydropower projects, highway bridges and culverts, municipal engineering and other factors by the natural impact of larger, according to the method of civil construction projects more difficult to determine the construction cost, cost plan is not easy to carry out. Therefore, under the circumstance of increasingly fierce market competition and relatively low bid price, adopting controlled cost management is an effective way to strengthen project cost control in order to ensure that the project is not deficient and strive for surplus.