Preface

The fundamental purpose of project management is to meet or exceed the requirements and expectations of all parties concerned. Different stakeholders of the project have different requirements and expectations for the project. For example, the owner wants to obtain the maximum profit with the minimum investment, the contractor expects to obtain the maximum profit with the minimum cost and requires to expand employment and improve social benefits and etc. The fundamental purpose of project management is to maximize the project objectives and overall benefits, and to meet and even exceed these different requirements and expectations to the maximum extent.

The construction cost of construction project refers to the monetary form of the transfer value of the means of production consumed by the construction enterprise in the process of taking the project as the cost accounting object and the value created by the necessary labor of the workers. It is the sum of all production costs incurred in the construction of a project, including the amortization or rental cost of the main and auxiliary materials, components and parts, turnover materials, construction machinery shift or rental cost, wages and bonuses paid to the production workers, and all expenses incurred by the project management department (or branches, engineering offices) for organizing and managing the construction of the project.

The cost management of construction project is based on the overall goal of construction enterprises and specific requirements of the project. During the implementation of the project, the project cost is effectively controlled and other management activities, so as to achieve the purpose of strengthening the management, improving the cost management system, improving the cost accounting level, reducing the project cost and creating good economic benefits. Strengthening the cost management of engineering projects is the only way for construction enterprises to accumulate financial resources and enhance their competitiveness.

前 言

项目管理的根本目的是满足或超越项目有关各方对项目的要求与期望。项目的不同利益相关者对项目有着完全不同的要求和期望。如业主要求以最小的投资获得最大的收益，承包商期望以最小的成本获得最大的利润，要求扩大就业和提高社会效益等。项目管理的根本目的是要努力实现项目目标和项目总体效益最大化，并最大限度地满足这些不同的要求和期望，甚至超越这些要求和期望。

建筑工程施工项目成本是指建筑企业以项目作为成本核算对象的施工过程中，所耗费的生产资料转移价值和劳动者必要劳动所创造价值的货币形式。它是某项目在施工中所发生的全部生产费用的总和，包括所消耗的主、辅材料，构配件，周转材料的摊销费或租赁费，施工机械的台班费或租赁费，支付给生产工人的工资、奖金以及项目经理部（或分公司、工程处）为组织和管理工程施工所发生的全部费用支出。

建筑工程施工项目成本管理是根据建筑企业的总体目标和工程项目的具体要求，在工程项目实施过程中，对工程项目成本进行有效的控制等管理活动，以达到强化经营管理，完善成本管理制度，提高成本核算水平，降低工程成本，创造良好经济效益的目的。加强工程项目成本管理是施工企业积蓄财力，增强企业竞争力的必由之路。