摘要
本文旨在深入探讨建筑公司项目成本超支的复杂成因，并提出一系列针对性的预防措施，以期为建筑行业提升项目成本管理能力提供实践指导。随着建筑市场的竞争加剧和工程规模的不断扩大，项目成本超支已成为制约建筑公司盈利能力和可持续发展的关键因素之一。本文首先通过文献回顾与案例分析，系统归纳了导致成本超支的主要原因，包括但不限于设计变更频繁、材料价格波动、施工效率低下、合同管理不善、风险评估不足以及外部环境变化等。这些因素相互交织，共同作用于项目成本控制的各个环节，增加了成本控制的难度，本文进一步提出了多项切实可行的预防措施。一方面，强调在项目初期加强可行性研究与成本预测，明确项目范围与预算基线，减少后期设计变更；另一方面，通过优化采购策略、建立动态成本监控体系、提升施工队伍技能与效率、加强合同管理与法律风险防范能力，以及完善风险应对机制等，全面提升项目成本管理的精细化水平。此外，本文还倡导利用信息技术手段，如BIM（建筑信息模型）技术，实现项目全生命周期的成本协同管理，提高成本控制的时效性和准确性。
关键词：建筑公司；成本超支；成本控制
Abstract
This paper aims to explore the complex causes of project cost overruns of construction companies, and put forward a series of targeted preventive measures, in order to provide practical guidance for the construction industry to improve the project cost management ability. With the increasing competition in the construction market and the continuous expansion of the project scale, the project cost overspend has become one of the key factors restricting the profitability and sustainable development of the construction companies. Through literature review, and case analysis, this paper systematically summarizes the main causes of cost overruns, including but not limited to frequent design changes, material price fluctuations, low construction efficiency, poor contract management, insufficient risk assessment and external environment changes. These factors are interwoven and work together in each link of project cost control, increasing the difficulty of cost control. This paper further puts forward a number of feasible preventive measures. On the one hand, it emphasizes the feasibility study and cost prediction in the initial stage of the project, clarifies the project scope and budget baseline, and reduces the later design changes; on the other hand, it improves the dynamic cost monitoring system through optimizing the procurement strategy, improves the skills and efficiency, strengthens the contract management and legal risk prevention ability, and improves the risk response mechanism. In addition, this paper also advocates the use of information technology means, such as BIM (Building Information model) technology, to realize the cost collaborative management of the whole life cycle of the project, and improve the timeliness and accuracy of cost control.
Keywords：Construction company; cost overspend; cost control
目 录
摘要 I
Abstract II
一、绪论 1
（一）研究背景及意义 1
（二）研究目的和内容 1
（三）国内外研究现状 1
二、成本超支现象概述 3
（一）成本超支的定义 3
（二）成本超支的主要表现形式 3
（三）成本超支的时间节点 3
三、成本超支对建筑企业竞争力的影响 5
（一）财务压力增大 5
（二）利润率下降 5
（三）市场竞争力减弱 5
四、建筑公司项目成本超支原因分析 7
（一）资金筹集计划不合理 7
（二）应付账款支付不及时 7
（三）预算编制不合理 7
五、建筑公司项目成本超支问题的预防措施 9
（一）多元化融资渠道 9
（二）建立应付账款管理制度 9
（三）细化预算编制 9
结 论 11
参考文献 12
