摘要
本文深入探讨了建筑企业项目成本控制面临的挑战及相应对策。在当前建筑市场竞争日益激烈的环境下，建筑企业面临着项目成本控制的多重挑战。这些挑战主要包括成本管理体系不健全、材料与设备管理不善、成本控制目标设定不合理以及施工与合同管理存在漏洞等。管理体系的缺失导致成本管理责任难以落实，材料与设备的管理不善则直接增加了项目成本，而成本控制目标的不合理设定和施工管理的混乱则进一步加剧了成本控制的难度，本文提出了多项对策。首先，建筑企业应健全成本管理体系，建立科学完善的成本管理制度，明确职责划分，并提升管理人员的成本管理意识。其次，优化材料与设备管理，规范采购与使用流程，加强设备维护保养，减少浪费与闲置。同时，合理设定成本控制目标，结合施工实际，制定具有长远战略意识的目标，并确保其可行性。此外，加强施工与合同管理，优化施工组织，提高施工效率，严格合同管理，减少索赔与变更，以提高成本控制效果，本文通过分析建筑企业项目成本控制面临的挑战，提出了针对性的对策，旨在帮助建筑企业在激烈的市场竞争中有效控制项目成本，提升经济效益和市场竞争力。
关键词：建筑企业；成本控制；管理体系
Abstract
This paper deeply discusses the challenges of project cost control of construction enterprises and the corresponding countermeasures. In the current environment of increasingly fierce competition in the construction market, the construction enterprises are facing multiple challenges of project cost control. These challenges mainly include the imperfect cost management system, poor management of materials and equipment, unreasonable setting of cost control ob jectives, and loopholes in construction and contract management. The lack of management system leads to the difficult to implement the responsibility of cost management, the poor management of materials and equipment directly increases the project cost, and the unreasonable setting of cost control ob jectives and the chaos of construction management further aggravate the difficulty of cost control, this paper puts forward a number of countermeasures. First of all, construction enterprises should improve the cost management system, establish a scientific and perfect cost management system, clarify the division of responsibilities, and enhance the cost management awareness of management personnel. Secondly, optimize the management of materials and equipment, standardize the procurement and use process, strengthen equipment maintenance, and reduce waste and idle. At the same time, set the cost control target reasonably, combined with the actual construction, formulate the target with long-term strategic awareness, and ensure its feasibility. In addition, strengthen the construction and contract management, optimize the construction organization, improve the construction efficiency, strict contract management, reduce claims and changes, in order to improve the cost control effect, this paper through the analysis of the construction enterprise project cost control challenges, put forward targeted countermeasures, aims to help construction enterprises in the fierce market competition effectively control project cost, improve economic benefit and market competitiveness.
Keywords：Construction enterprise; cost control; management system
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、成本控制相关概述 3
（一）成本控制的定义 3
（二）成本控制的目标 3
（三）成本控制与项目管理的关系 3
三、建筑企业项目成本构成分析 5
（一）原材料费用 5
（二）人工费用 5
（三）管理费用 5
四、建筑企业项目成本控制面临的挑战 7
（一）职责划分不明 7
（二）管理意识薄弱 7
（三）材料与设备管理不善 7
五、加强建筑企业项目成本控制的对策 9
（一）明确职责划分 9
（二）提升管理人员成本管理意识 9
（三）优化材料与设备管理 9
结 论 11
参考文献 12
