This paper expounds character of cost management of project cost accounting system, control key point of founding construction enterprise cost management system.
本文论述了“项目成本核算制”成本管理的理念特征和建立施工企业成本管理体系，掌握成本管理及控制的要点。
The control of the construction cost of the construction project is a complex system engineering that penetrates the whole course of the construction of the project.
建设项目工程造价的控制是一个贯穿项目建设全过程的复杂的系统工程。
Under the existing system of cost control, construction of the project cost can not be effectively controlled, affect the company's profitability to a sharp decline in company performance.
在现有成本控制体系下，公司承建的施工项目成本得不到有效控制，影响了公司盈利能力，公司业绩急剧下滑。
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