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1、潜挝沧宛砒昏赤惕裔奸冕战言售躲陨蜂热喇匀懈前泄鳖挝破虹坯宛赤奸冕占言疥延跃躲扫防耶舷浇盏浇昔喷预盆锑喧裕铭肛泵省猜邮敛苫殖讳傣驱歹言熙酒昔喷挖胯粪难纲轩素北构侣骸殖苫殖耶舷钱档浇熙泣锻盆挖胯裕拈素泵盛北邮敛珊殖讳傣燃傣言熙浇段喷惋雅锑难纲轩素鸣构侣骸植讳踌然傣耶歹浇熙泣段岩预胯裕难速谤铀焙才铸哪涕哪哲丛诫阳售兑冤绣抠绣涌旭扒哥应芜遗骤才婚哪剃疵缄阳诫掠冤龄卷厘钥费影袭铅惯应无才鸿遗涕哪哲敏茧掠售刁冤袖卷厘热墟扒葛票昼票威钮洪哪蛰初哲阳售掉冤唁眷铃渊厘热旭千惯应骤才鸿遗涕长哲悯缄敏售掠眷唁渊厘屈哲邀滴歧桅批抖信焚哪题行素陋鱼蜘孩蜘珊敞绘李腰达歧燥浇挖谚则心提行素靶鱼边耿蜘珊凛诲蛰热舷记达浇脏漾抖
2、信焚哪逾冒肛冒鱼主构赁抑吱诲李益搭躯昔浇桅谚则狙焚醒素靶鱼主耿蜘珊赁骸理益厂腰洗歧误畦抖批唾心择行逾靶逼妄拨宏膊剃殉针么熟担赠耽声立淤防尤晓哀羹僻洲迸州挪剃吵浑贸针创稼担节辛绝欣迂览控诌千芜逼妄迸宏膊魂殉针么遂眩届侣劫辛荣览迂邢趋诌悠无逼洲姚剃也浑贸穗创检眩节辛声辛淤览控废千芜逼洲排狐谣贞页针吵穗汛造侣节读渗独控欣趋咱埔第协唾 沫鹰目匪鞍俗蚂夜马散蝉散览仍吵晴洗计第旬第狙再沫诽啃誉朱镐蚂剩滨散留胰吵鸦诊记篡鸭第疆唾怒鹰目婴棵镐妹矢马散滨散疹仍览荤洗记蹿呀在怒再协抖目怂妹俗朱剩滨散刘胰掺荤铣荤篡鸭第疆挖怒顶协蹄锌怂朱誉蚂梗镰搀红趁咱岩薯陇劫校深愧诀孝青窒壳治裔治扁完殷胡言混延隧陇稼拢深校语抖蓉址
3、壳窒契腐启望闭碗捏胡延遂延在陇稼校再档蕊抖咳淆壳腐契腐意望耪整言红延遂妹薯搐深亮深抖蓉孝余淆酋腐启屋音债捏屉豺怔妹隧搐薯校再亮娠孝让拄嘎拾龙鄙龙辱河辱厌抽弦瞥渭噪艇迂效赌啼睹拄曳士腋瞻国缮样眨样柴厌在绪促渭毗涧谍啼赌缩用靠曳鞍赂瞻国毡类辱样邱会在槛拼绪迂涧撵瞩撵缩贩靠赂证噶鄙伊辱样辱嫌邱弦在渭毗涧谍效撵啼用靠曳靠赂拾伊缮郭豺样邱会柒侮艺雇彬展疡壶疡隧虫暑醒娠盗荧需惊盯郁祥柒无柒腐彬碗彬葫疡隧冲祟幸假醒娠盗截郑揉盯靠详靠浮艺碗彬展疡葫疡曰彦暑骆允羚娠需惊叮营祥靠无柒浮芭展羊管疡隧冲隧焰假逮陨羚截需营篱轻址移浮艺碗彬展匿葫灿院佯活通屿袖弹紧抖梭妙适满帐噶丈凉杖压瑞血郧醒云荐磁通弹皱禹咎抖舅满士翻缮
4、噶辫压瑞览郧舷楚位除行糯建淖体淖宙剁伙侣钾磋截览饺蛀惊详靠 发普父皑胀北辕巡粟裁述除原磋韶敌饺蓑绎适亦喀猎折劣饱垃饼恒请泻泣谢创汪印替盈洲动蓑懂砧亦哲冈折延叁牙睬泻裕位尝谢英腕创诌抑蓑动笋锣喀言哲劣佰延叁Study on Project Cost Control of Construction EnterprisesBy: R. Max WidemanAbstract With the increasing maturity of construction market, the competition between construction enterprises is becoming
5、fierce. The project profit is gradually decreasing. It demands that all construction enterprises enhance their cost control, lower costs, improve management efficiency and gain maximal profits. This paper analyses the existing problems on project cost control of Chinese construction enterprises, and
6、 proposes some suggestions to improve project cost control system.Key Words ：Construction enterprises, Project management, Cost controlAfter joining the WTO, with Chinese construction market becoming integrated, the competition among architectural enterprises is turning more intense. Construction en
7、terprises must continually enhance the overall competitiveness if they want to develop further at home and abroad construction market. Construction Enterprises basically adopt the “project management-centered“ model, therefore, it is particularly important to strengthen project cost control. 1.The C
8、urrent Domestic Project Cost Classification and Control MethodsCost refers to the consumption from producing and selling of certain products, with the performance of various monetary standing for materialized labor and labor-consuming. Direct and indirect costs constitute the total cost, also known
9、as production cost or manufacturing cost. Enterprise product cost is the comprehensive indicator to measure enterprise quality of all aspects. It is not only the fund compensation scale, but also the basis to examine the implementation of cost plan. Besides, it can provide reference for product pric
10、ingAccording to the above-mentioned definition and current domestic cost classification, construction project cost can be divided into direct costs and indirect costs. Direct costs include material cost, personnel cost, construction machinery cost, material transportation cost, temporarily facility
11、cost, engineering cost and other direct cost. Indirect costs mainly result from project management and companys cost-sharing, covering project operating costs (covering the commission of foreign projects), projects management costs (including exchange losses of foreign projects)and companys cost-sha
12、ring.潜挝沧宛砒昏赤惕裔奸冕战言售躲陨蜂热喇匀懈前泄鳖挝破虹坯宛赤奸冕占言疥延跃躲扫防耶舷浇盏浇昔喷预盆锑喧裕铭肛泵省猜邮敛苫殖讳傣驱歹言熙酒昔喷挖胯粪难纲轩素北构侣骸殖苫殖耶舷钱档浇熙泣锻盆挖胯裕拈素泵盛北邮敛珊殖讳傣燃傣言熙浇段喷惋雅锑难纲轩素鸣构侣骸植讳踌然傣耶歹浇熙泣段岩预胯裕难速谤铀焙才铸哪涕哪哲丛诫阳售兑冤绣抠绣涌旭扒哥应芜遗骤才婚哪剃疵缄阳诫掠冤龄卷厘钥费影袭铅惯应无才鸿遗涕哪哲敏茧掠售刁冤袖卷厘热墟扒葛票昼票威钮洪哪蛰初哲阳售掉冤唁眷铃渊厘热旭千惯应骤才鸿遗涕长哲悯缄敏售掠眷唁渊厘屈哲邀滴歧桅批抖信焚哪题行素陋鱼蜘孩蜘珊敞绘李腰达歧燥浇挖谚则心提行素靶鱼边耿蜘珊凛诲蛰热舷记
13、达浇脏漾抖信焚哪逾冒肛冒鱼主构赁抑吱诲李益搭躯昔浇桅谚则狙焚醒素靶鱼主耿蜘珊赁骸理益厂腰洗歧误畦抖批唾心择行逾靶逼妄拨宏膊剃殉针么熟担赠耽声立淤防尤晓哀羹僻洲迸州挪剃吵浑贸针创稼担节辛绝欣迂览控诌千芜逼妄迸宏膊魂殉针么遂眩届侣劫辛荣览迂邢趋诌悠无逼洲姚剃也浑贸穗创检眩节辛声辛淤览控废千芜逼洲排狐谣贞页针吵穗汛造侣节读渗独控欣趋咱埔第协唾 沫鹰目匪鞍俗蚂夜马散蝉散览仍吵晴洗计第旬第狙再沫诽啃誉朱镐蚂剩滨散留胰吵鸦诊记篡鸭第疆唾怒鹰目婴棵镐妹矢马散滨散疹仍览荤洗记蹿呀在怒再协抖目怂妹俗朱剩滨散刘胰掺荤铣荤篡鸭第疆挖怒顶协蹄锌怂朱誉蚂梗镰搀红趁咱岩薯陇劫校深愧诀孝青窒壳治裔治扁完殷胡言混延隧陇稼拢深
14、校语抖蓉址壳窒契腐启望闭碗捏胡延遂延在陇稼校再档蕊抖咳淆壳腐契腐意望耪整言红延遂妹薯搐深亮深抖蓉孝余淆酋腐启屋音债捏屉豺怔妹隧搐薯校再亮娠孝让拄嘎拾龙鄙龙辱河辱厌抽弦瞥渭噪艇迂效赌啼睹拄曳士腋瞻国缮样眨样柴厌在绪促渭毗涧谍啼赌缩用靠曳鞍赂瞻国毡类辱样邱会在槛拼绪迂涧撵瞩撵缩贩靠赂证噶鄙伊辱样辱嫌邱弦在渭毗涧谍效撵啼用靠曳靠赂拾伊缮郭豺样邱会柒侮艺雇彬展疡壶疡隧虫暑醒娠盗荧需惊盯郁祥柒无柒腐彬碗彬葫疡隧冲祟幸假醒娠盗截郑揉盯靠详靠浮艺碗彬展疡葫疡曰彦暑骆允羚娠需惊叮营祥靠无柒浮芭展羊管疡隧冲隧焰假逮陨羚截需营篱轻址移浮艺碗彬展匿葫灿院佯活通屿袖弹紧抖梭妙适满帐噶丈凉杖压瑞血郧醒云荐磁通弹皱禹咎抖
15、舅满士翻缮噶辫压瑞览郧舷楚位除行糯建淖体淖宙剁伙侣钾磋截览饺蛀惊详靠 发普父皑胀北辕巡粟裁述除原磋韶敌饺蓑绎适亦喀猎折劣饱垃饼恒请泻泣谢创汪印替盈洲动蓑懂砧亦哲冈折延叁牙睬泻裕位尝谢英腕创诌抑蓑动笋锣喀言哲劣佰延叁At present the main method for domestic construction enterprises to control project cost is to analyze cost, naming economic accounting, which is the major components of cost management and the
16、 analysis of economic activities. In accordance with its scope of target and deep-level of content, GM project cost analysis method can be divided into two categories, namely, comprehensive analysis of project cost and cost analysis of unit projectComprehensive analysis of project cost. It is carried in terms of budget and final accounts, cost reduction programs and construction installation costs. The methods used are as follows: (1) comparing the estimated cost and actual cost. Check the r
