摘要
随着市场经济体制的深化，建设企业数量逐年增加，各公司为抢占市场而低价争夺
项目的情况普遍存在，建筑业竞争日趋激烈，施工项目利润空间变小。在经营承揽达到
一定程度时，建筑施工企业若要兼顾质量和效益，合理的成本控制就成为必须重点关注
的方面。建筑施工企业中下属的各个施工项目，构成其整体的运营网络，影响企业整体
经济效益，但施工项目工期长、作业环境复杂、人员流动性大，这些因素增加了项目成
本控制的难度。明确项目成本控制的重要性，完善成本控制体系，运用科学理论方法合
理管控施工项目的成本，从而增加公司经济效益进而达成目标利润，这是当前建筑施工
业项目成本控制研究的重要课题。
在我国经济飞速发展的当下，高速公路建设一直保持着发展的强劲势头，高速公路
工程项目是建筑施工欧亿·体育（中国）有限公司的主要大型工程之一。本文以 H建筑公司为研究对象，结合 H
建筑公司所承建的高速公路 Z施工项目，对成本控制问题进行了研究，以期将成本优化
的管理理论与方法应用到建筑施工企业具体的工程项目的成本管控中，分析成本控制存
在的问题及原因，提出相应改进措施。
本文采取文献研究法、案例分析法、实地调研法和问卷调查法等多种研究方法，借
助全过程成本控制理论，首先从成本管理及成本控制出发，由远及近至施工企业成本控
制上，归纳总结了国内外相关研究成果。其次论述本文分析过程中用到的相关基本知识，
为后续的分析及实施提供理论基础。然后以 H公司 Z项目为例，通过分析 Z项目成本
构成、管理制度、三个阶段的管控流程、成本控制方法等一系列成本控制现状，归纳总
结出 Z施工项目成本控制全过程中存在的问题及原因。最后针对 H公司施工项目存在
的问题的原因分析，提出了针对性的改进对策和保障措施，将偏差分析法在 Z施工项目
中的应用以示例形式详细说明。
本文的研究旨在优化 H建筑公司的成本管控，使管理者更好的做出判断并采取对
策，同时也希望能够为其他建筑施工企业的成本管控提供一定的借鉴。
关键词：成本控制；施工项目；全过程控制
I

ABSTRACT
With the deepening of the market economic system, the number of construction enterprises is
increasing year by year. It is common for companies to compete for projects at low prices in order to seize
the market. The competition in the construction industry is becoming increasingly fierce, and the profit
space of construction projects is becoming smaller. When the business contracting reaches a certain degree,
if the construction enterprises want to give consideration to quality and efficiency, reasonable cost control
must become the focus of attention. Each subordinate construction project in the construction enterprise
constitutes its overall operation network and affects the overall economic benefits of the enterprise.
However, these factors increase the difficulty of project cost control due to the long construction period,
complex operation environment and large personnel mobility. Clarifying the importance of project cost
control, improving the cost control system, and using scientific theories and methods to reasonably control
the cost of construction projects, so as to increase the company's economic benefits and achieve the target
profit, which is an important topic in the current research on cost control of construction industry projects.
With the rapid development of China's economy, highway construction has maintained a strong
momentum of development. Highway engineering project is one of the main large-scale projects in the
construction industry. Taking H construction company as the research object, combined with the
expressway Z construction project undertaken by H construction company, this paper studies the problem
of cost control, in order to apply the management theory and method of cost optimization to the cost control
of specific engineering projects of construction enterprises, analyze the problems and causes of cost control,
and put forward corresponding improvement measures.
This paper adopts a variety of research methods such as literature research, case analysis, field
research and questionnaire survey. With the help of the whole process cost control theory, starting from cost
management and cost control, this paper summarizes the relevant research results at home and abroad from
far to near to the cost control of construction enterprises. Secondly, it discusses the relevant basic
knowledge used in the analysis process of this paper, so as to provide a theoretical basis for the follow-up
analysis and implementation. Then, taking the Z project of H company as an example, by analyzing a series
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