关于工程项目成本管理的若干探讨

项目成本管理是在保证满足工程质量、工期等合同要求的前提下，对项目实施过程中所发生的费用，通过计划、组织、控制和协调等活动实现预定的成本目标，并尽可能地降低成本费用的一项科学的管理活动，它主要通过技术（如施工方案的制定比选）、经济（如核算）和管理（如施工组织管理、各项规章制度等）活动达到预定目标，实现盈利的目的。

Discussion on Engineering Project Cost Management

Project cost management is a scientific management action that implementing preconcerted cost goal by plan, organization, control, harmony and other function and reducing cost as much as possible aiming at the charge produced in project process under the precondition that engineering quality, period and other contract items are satisfied. Project cost management achieves preconcerted goals and realize payoff through technology（esp, establishment and selection of construction schemes）, economy（sp, accounting）, and management（esp, organization management of construction, all rules and regulations）.