CAJ | 학술논문

近年来，伴随着国家经济的快速发展，国内对于工程建设项目的投资也在不断增加，使工程项目行业发展很快，成为支撑国民经济的一个重要行业。但是国内工程项目领域长期由于受到计划经济影响，工程项目管理相对落后，成本管理方面问题尤为突出。工程项目的成本管理主要是对项目实施过程中的人力资源和物质资源消耗所产生的各项费用进行管理，达到低成本高产出的目的。工程项目成本管理的结果，直接决定了项目的投入和产出比，是项目效益水平的关键因素，也是目前工程项目管理工作的核心内容。
근년래，반수착국가경제적쾌속발전，국내대우공정건설항목적투자야재불단증가，사공정항목행업발전흔쾌，성위지탱국민경제적일개중요행업。단시국내공정항목영역장기유우수도계화경제영향，공정항목관리상대락후，성본관리방면문제우위돌출。공정항목적성본관리주요시대항목실시과정중적인력자원화물질자원소모소산생적각항비용진행관리，체도저성본고산출적목적。공정항목성본관리적결과，직접결정료항목적투입화산출비，시항목효익수평적관건인소，야시목전공정항목관리공작적핵심내용。
With China's economy growing rapidly over the past few years, investments in domestic engineering projects are increasing. As a result, the industry of engineering is booming and turns into one of the important industries supporting the national economy. However, the management of engineering projects is backward, among which cost control is especially poor due to the impact of the long-term planned economy in China. Cost control of engineering projects is the expenditure management of human and material resource consump-tion during the process of project implementation targeting on high yield at low cost. The result of cost control directly determines the input and output ratio of a project. The management is a key element affecting project benefit and the core content of project management now.