建筑工程施工成本控制及其应用
首先，本文运用文献分析法，在对当前施工项目成本控制现状进行简要分析的基础上，解释了建筑工程施工成本的含义和作用；按成本核算的方法对施工成本进行分类；指出影响成本的因素有工期、施工质量、管理水平、材料费等；对建筑工程施工成本控制的依据、对象、内容等进行了论述；强调成本控制的重要性。
其次，运用归纳法指出我国施工企业成本控制存在的问题，主要是成本意识薄弱、相关方权责不明确、忽视质量成本和工期成本、管理人员经济观念不强、忽视事前控制和事中控制、相关费用使用和处理不当、合同管理混乱等；针对工程项目成本管理过程中存在的问题进行失控分析和探讨，说明施工企业应重视成本管理，合理设置控制目标，明确成本控制责任，并分解和落实到各有关责任单位和个人，努力构建包括各部门、各环节直至全体施工人员的项目成本控制体系，实施全员、全程、全面控制，促进项目施工、技术和管理水平的全面提高。
最后，使用理论与实际相结合的方法，结合工程实际对项目成本控制的具体应用进行了研究，提出项目全过程成本控制的基本思想。在项目施工过程中要达到预定的成本目标，应采取有效措施，对费用进行控制，主要费用有人工费、材料费、结构件费用、周转材料费、机械使用费、施工间接费、分包工程费等；并对项目成本的趋势进行分析和预测，分析影响工程项目成本的因素，保证项目控制目标的实现；同时要建立以项目经理为核心的成本控制体系和各岗位成本管理责任制度；将成本核算和盈亏分析应用到实际工程的成本控制中去，取得了良好的经济效益。
建筑工程施工成本控制是决定建筑施工企业市场竞争力的关键，是工程项目管理的中心内容，因此研究建筑工程施工成本控制对提高施工企业的市场竞争力具有十分重要的现实意义。
关键字：成本管理；成本控制；成本预测；成本核算3824
Cost Control and its Application of Construction Project
Abstract：China is one of the countries with the most construction projects with the enormous investment in the world, but the study on the cost control and its application relatively lags behind. With the continuous deepening reform of construction management and the form of market competition mechanism, the construction enterprise’s production and management had a deep transformation.
First, the thesis explaining the meaning and function of construction project cost on the basis of the brief analysis of the present condition of construction project; classifying the construction cost according to cost accounting, points out the factors which influencing the cost are time limit for a project, the quality of construction, the level of management, the cost of labor, materials and machinery, etc. discussing the basis, object, content, etc. of cost control; emphasizing the importance of cost control through the literature analysis.
Secondly, pointing out the problems of cost control in construction enterprise, mainly is: the weakness of cost consciousness, the related party power and responsibilities is not clear, ignoring the quality cost and period cost, the concept of economic management is not strong, ignoring the beforehand control and process control, the improper use and handling of costs, the chaos of contract management, etc.; the analysis and discussion aiming at the problems which existing in the construction project that out of control, shows that the construction enterprises should pay attention to the cost management, setting up reasonable control objectives, clear the responsibility, decompose and implement to the related responsibly unit and individual; try to build cost control system including all departments and staffs, to promote the level of construction, technology and management. To facilitate the after empirical analysis, the specific measures are emphatically introduced by induction.
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