摘要
项目施工过程中的成本管理内容属于工程项目管理中的重要部分。项目施工的成本
管理可以说从工程开始投标报价时就已经发生,最后一直到项目最终的竣工才算结束,
所以说成本管理在项目的施工全过程中可谓是贯穿始终。同时,成本预测和成本计划、
成本控制和成本核算以及成本分析和考核是项目成本管理的几个关键方面的内容。本文
先从理论方面入手,对项目的施工成本及其相关的理论综述和项目施工中成本管理所应
用的理论知识和各个阶段的成本管理分类进行了相关的阐述;接下来深入地剖析和研究
了施工过程中投标阶段、签订合同阶段、施工阶段和竣工阶段等各个阶段的成本管理的
相关内容,并针对其中出现的问题进行了归纳和原因分析。其中,在投标阶段,主要用
定性与定量分析相结合的决策树方法,对施工的投标方案进行了选择与分析;施工阶段
的成本管理主要是运用贏得值法对施工成本进行管理和控制的分析;另外,在施工的过
程中不断地实时监控工程成本,及时发现偏差并应用有效合理的方法加以纠正,不断地
力求施工成本有效降低的最佳方法^最后,对实际案例进行了剖析,主要的研究方面是
施工过重中的成本计划和控制,不断地分析与考核项目成本管理,并得出最终的案列分
析结果,即运用相应的成本管理措施可以有效地降低工程实施中的成本,同时提高了企
业的整体经济效益,这充分地说明了成本管理的相关理论和方法在现实工程实施中的应
用可以取得较好的效果,同时也具有一定的可行性。

关键词:建筑;施工项目;成本管理
ABSTRACT
Cost management during project construction composes an important part in the project
management, which should be imposed in the early bidding stage, and carried through the
whole project, until the completion. Cost estimation,cost assignment, cost control, cost
accounting, cost analysis and assessment are the major aspects of the project cost
management. In the thesis, we start with theoretical point of view, discussing the overall of
construction cost management, principles applied during the project construction as well as its
classification under different constructional phase. We then analyze and study deeply into the
details of cost manager during bidding,signing contract, project constructing and completion,
to identify the problems at each stage and summarize the causes for them. To specify: In
bidding, qualitative and quantitative decision tree is applied to analyze and decide the tender
for construction; Earned value method is used while the construction is carried out. Besides,
the cost is monitored simultaneous during construction so as to correct the deviation with
reasonable and effective approaches and find the optimum to reduce the expense. An real
project is taken as sample for analyze. We focus mainly on the planning and control of cost
happened during construction, analyzing and accounting the project management. We
conclude that the cost control management can effectively reduce the cost, enhancing the
overall economic return of the enterprise, which proves effectively that application of theory
and method of cost management into the project construction can feasibly bring in large
benefit.
KEY WORD: construction; cost management; construction project;