CAJ | 학술논문

建筑施工企业主要以施工项目为主，项目管理和成本控制水平的高低决定着企业的竞争力。目前建筑施工企业在项目成本控制中存在许多问题，主要表现在经营思想方面、组织管理方面、施工方案上、成本控制的方法与手段等方面，而建筑施工企业要对施工项目实施动态的成本控制，一要设立培训制度、制定定额和预算管理制度、健全原始记录与统计工作制度、建立和健全各项责任制度等为项目成本控制做好制度保障。二要通过建立以项目经理为核心的项目成本控制体系、建立项目成本管理责任制和实施施工项目成本考核等，这是做好项目成本控制的组织保障。
건축시공기업주요이시공항목위주，항목관리화성본공제수평적고저결정착기업적경쟁력。목전건축시공기업재항목성본공제중존재허다문제，주요표현재경영사상방면、조직관리방면、시공방안상、성본공제적방법여수단등방면，이건축시공기업요대시공항목실시동태적성본공제，일요설립배훈제도、제정정액화예산관리제도、건전원시기록여통계공작제도、건립화건전각항책임제도등위항목성본공제주호제도보장。이요통과건립이항목경리위핵심적항목성본공제체계、건립항목성본관리책임제화실시시공항목성본고핵등，저시주호항목성본공제적조직보장。
The construction enterprise takes constructs project as primarily, the project management and the cost control level height decide the enterprise＇s competitive ability. The construction enterprise has many problems on the project cost control at present, mainly displaying in the management philosophy, organization manages, construction scheme, cost control method and so on. For the construction enterprise implement dynamic cost control for construction project it must be set up the training system, establish ration and budget control system, perfect original note and statistical system, establish responsibility system, as institutional guarantee for cost control. Second, to set up project cost control system, it must take the project manager as core, establish project cost manage system and project cost examine, etc, which are the organizing guarantee for the cost control.