工程项目的成本控制体系贯穿了项目建设的全过程，从投标报
价、项目启动、设计、采购分包及现场施工都有相关控制技术措施。
该体系以项目管理理论为基础，以工作分解结构和赢得值等成本控
制模型为核心，采用编制合理的项目估算，以项目预算为基准和实
施阶段的相关成本控制措施，将项目的成本控制在预算目标内。
本文通过对国内外成本控制的现状的分析，将成本控制的理论
模型作为研究的基础，以 A 工程公司的项目成本控制体系为切入点，
对项目投标决策阶段的估算管理系统，项目启动阶段的预算管理系
统，项目实施阶段的成本控制系统进行了研究。重点研究了价值工
程在设计阶段的应用和设计人工时控制系统的作用；以及在采购分
包阶段如何应用供应链合作关系选择战略合作供应商，对内部的采
购分包成本控制流程和施工成本控制措施进行了分析和研究。最后
对 A 工程公司项目成本控制体系进行了总结和展望。
关键词：项目成本控制 估算控制 预算控制 价值工程 赢得值
供应链合作关系
ABSTRACT
Project cost control is one of the core processes of the project
management; it is also the key element to project success for project
completion under the project budget. The objective of project cost control is
to achieve the project targets base on the project budget plan and designed
specification through the number of management effort and activities during
the project life phases.
The project cost control system run through the whole project phases, the
project cost control technology started from the project proposal, decision-
making, initiation, engineering, procurement and subcontract, construction
and to the project close out. The system is utilized by project estimate
preparation, form project budget basis and relative cost control process
during project execution to control the project cost under the budget target
base on the project management knowledge and project cost control model
such as Work Breakdown Structure and Earned Value Management, etc.,
The thesis first retrospect and analyze current circumstance of project
cost control in international and domestic environment, then discusses and
analyzes the project cost control system of “ A” engineering company using
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