STUDYONPROJECTCOSTCONTROLOFCONSTRUCTIONENTERPRISESBYRMAXWIDEMANABSTRACTWITHTHEINCREASINGMATURITYOFCONSTRUCTIONMARKET,THECOMPETITIONBETWEENCONSTRUCTIONENTERPRISESISBECOMINGFIERCETHEPROJECTPROFITISGRADUALLYDECREASINGITDEMANDSTHATALLCONSTRUCTIONENTERPRISESENHANCETHEIRCOSTCONTROL,LOWERCOSTS,IMPROVEMANAGEMENTEFFICIENCYANDGAINMAXIMALPROFITSTHISPAPERANALYSESTHEEXISTINGPROBLEMSONPROJECTCOSTCONTROLOFCHINESECONSTRUCTIONENTERPRISES,ANDPROPOSESSOMESUGGESTIONSTOIMPROVEPROJECTCOSTCONTROLSYSTEMKEYWORDSCONSTRUCTIONENTERPRISES,PROJECTMANAGEMENT,COSTCONTROLAFTERJOININGTHEWTO,WITHCHINESECONSTRUCTIONMARKETBECOMINGINTEGRATED,THECOMPETITIONAMONGARCHITECTURALENTERPRISESISTURNINGMOREINTENSECONSTRUCTIONENTERPRISESMUSTCONTINUALLYENHANCETHEOVERALLCOMPETITIVENESSIFTHEYWANTTODEVELOPFURTHERATHOMEANDABROADCONSTRUCTIONMARKETCONSTRUCTIONENTERPRISESBASICALLYADOPTTHE“PROJECTMANAGEMENTCENTERED“MODEL,THEREFORE,ITISPARTICULARLYIMPORTANTTOSTRENGTHENPROJECTCOSTCONTROL1THECURRENTDOMESTICPROJECTCOSTCLASSIFICATIONANDCONTROLMETHODSCOSTREFERSTOTHECONSUMPTIONFROMPRODUCINGANDSELLINGOFCERTAINPRODUCTS,WITHTHEPERFORMANCEOFVARIOUSMONETARYSTANDINGFORMATERIALIZEDLABORANDLABORCONSUMINGDIRECTANDINDIRECTCOSTSCONSTITUTETHETOTALCOST,ALSOKNOWNASPRODUCTIONCOSTORMANUFACTURINGCOSTENTERPRISEPRODUCTCOSTISTHECOMPREHENSIVEINDICATORTOMEASUREENTERPRISEQUALITYOFALLASPECTSITISNOTONLYTHEFUNDCOMPENSATIONSCALE,BUTALSOTHEBASISTOEXAMINETHEIMPLEMENTATIONOFCOSTPLANBESIDES,ITCANPROVIDEREFERENCEFORPRODUCTPRICINGACCORDINGTOTHEABOVEMENTIONEDDEFINITIONANDCURRENTDOMESTICCOSTCLASSIFICATION,CONSTRUCTIONPROJECTCOSTCANBEDIVIDEDINTODIRECTCOSTSANDINDIRECTCOSTSDIRECTCOSTSINCLUDEMATERIALCOST,PERSONNELCOST,CONSTRUCTIONMACHINERYCOST,MATERIALTRANSPORTATIONCOST,TEMPORARILYFACILITYCOST,ENGINEERINGCOSTANDOTHERDIRECTCOSTINDIRECTCOSTSMAINLYRESULTFROMPROJECTMANAGEMENTANDCOMPANYSCOSTSHARING,COVERINGPROJECTOPERATINGCOSTSCOVERINGTHECOMMISSIONOFFOREIGNPROJECTS,PROJECTSMANAGEMENTCOSTSINCLUDINGEXCHANGELOSSESOFFOREIGNPROJECTSANDCOMPANYSCOSTSHARINGATPRESENTTHEMAINMETHODFORDOMESTICCONSTRUCTIONENTERPRISESTOCONTROLPROJECTCOSTISTOANALYZECOST,NAMINGECONOMICACCOUNTING,WHICHISTHEMAJORCOMPONENTSOFCOSTMANAGEMENTANDTHEANALYSISOFECONOMICACTIVITIESINACCORDANCEWITHITSSCOPEOFTARGETANDDEEPLEVELOFCONTENT,GMPROJECTCOSTANALYSISMETHODCANBEDIVIDEDINTOTWOCATEGORIES,NAMELY,COMPREHENSIVEANALYSISOFPROJECTCOSTANDCOSTANALYSISOFUNITPROJECTCOMPREHENSIVEANALYSISOFPROJECTCOSTITISCARRIEDINTERMSOFBUDGETANDFINALACCOUNTS,COSTREDUCTIONPROGRAMSANDCONSTRUCTIONINSTALLATIONCOSTSTHEMETHODSUSEDAREASFOLLOWS1COMPARINGTHEESTIMATEDCOSTANDACTUALCOSTCHECKTHERESULTTOREDUCECOST,LOWERCOSTINDEXANDBUDGETSTATUS2COMPARINGACTUALCOSTANDPROJECTCOSTCHECKCOSTREDUCTIONPROGRAMSASWELLASTHEWINDAGEBETWEENTHEACTUALCOSTANDPLANCOSTINSPECTTHERATIONALITYANDIMPLEMENTATIONOFTECHNIQUESORGANIZATIONALMEASURESANDMANAGEMENTPLANS3COMPARINGLOWERCOSTOFTHESAMEPERIODLASTYEARAANALYZECAUSESANDPROPOSETHEIMPROVINGDIRECTION4COMPARISONBETWEENENGINEERINGUNITSINCOSTCUTTINGIDENTIFYTHEUNITSCOSTREDUCING,WHICHFINISHESPROJECTS,WITHAVIEWTOFURTHERCOSTANALYSISCOSTANALYSISOFUNITPROJECTCOMPREHENSIVEANALYSISONLYUNDERSTANDPROJECTCOSTOVERRUNSORLOWERIFWEWANTTOGETMOREDETAILEDINFORMATION,EACHCOSTITEMANALYSISOFUNITPROJECTISNEEDEDANALYSISMAINLYFROMTHEFOLLOWINGASPECTS1MATERIALSCOSTANALYSISFROMTHEVIEWOFMATERIALSTOCK,PRODUCTION,TRANSPORTATION,INVENTORYANDMANAGEMENT,WECANANALYZETHEDISCREPANCYIMPACTOFMATERIALPRICEANDQUANTITY,THECOSTREDUCINGEFFECTIVENESSRESULTINGFROMVARIOUSTECHNICALMEASURES,THELOSSFROMPOORMANAGEMENT2LABORCOSTANALYSISFROMTHENUMBEROFEMPLOYMENT,HOURSOFUSE,ERGONOMICS,ASWELLASWAGESITUATION,WECANIDENTIFYTHESAVINGSANDWASTEDURINGLABORUSEANDFIXEDMANAGEMENT3CONSTRUCTIONMACHINERYCOSTANALYSISFROMTHECONSTRUCTIONOPTIONS,MECHANIZATIONDEGREE,MECHANICALEFFICIENCY,FUELCONSUMPTION,MECHANICALMAINTENANCE,GOODRATESANDUTILIZATION,WECANANALYZETHEYIELDANDCOSTDISCREPANCYOFFIXEDCLASSERGONOMICS,THECOSTOFPOORCLASSES,FOCUSEDONIMPROVINGMECHANICALUTILIZATIONEFFICIENCYANDWASTECAUSEDBYPOORMANAGEMENT4MANAGEMENTCOSTANALYSISFROMCONSTRUCTIONTASKANDORGANIZATIONALSTAFFINGCHANGES,NONPRODUCTIONPERSONNELCHANGES,ASWELLASOTHEREXPENDITURESAVINGSANDWASTE,WECANANALYZEMANAGEMENTFEESANDJUSTIFYTHERATIONALITYOFEXPENDITURE5TECHNOLOGYORGANIZATIONMEASURESIMPLEMENTINGANALYSISITCANINCREASEEXPERIENCEFORFUTUREESTABLISHMENTANDIMPLEMENTATIONOFTECHNICALORGANIZATIONPROJECTS6OTHERDIRECTCOSTSANALYSISFOCUSONTHEANALYSISOFSECONDREMOVALANDWATER,ELECTRICITY,WIND,GASANDOTHEREXPENSESSITUATIONDURINGCONSTRUCTION2THESHORTCOMINGSOFCOSTCONTROLMETHODSATPRESENT,DOMESTICCONSTRUCTIONPROJECTSCOSTCONTROLMETHODSHAVEPLAYEDASIGNIFICANTROLEFORCHINESECONSTRUCTIONINDUSTRYANDCONSTRUCTIONENTERPRISESTOREDUCECOSTANDGAINSUSTAINABLEDEVELOPMENTHOWEVER,WESHOULDBEAWARETHATTHESEMETHODSEXISTSOMESHORTCOMINGSASFOLLOWS21LACKOFSYSTEMIZATIONPRESENTLY,THECOSTCONTROLOFCONSTRUCTIONENTERPRISESISASIMPLECONTROLONCOSTINFACT,PROJECTCOSTCONTROLISCLOSELYRELATEDWITHPROJECTPLANSANDPROGRESS,QUALITYANDSAFETYTHEREFORE,COSTCONTROLSHOULDINCLUDEABOVEMENTIONEDELEMENTS22LACKOFREALTIMEMODERNPROJECTMANAGEMENTISINCREASINGLYTENDINGREALTIMEMANAGEMENTANDFORWARDLOOKINGMANAGEMENT,PAYINGMOREATTENTIONTO“PROMPTLYIDENTIFYANDSOLVEPROBLEMS“,EMPHASIZINGASMUCHASPOSSIBLETOIDENTIFYANDSOLVEPROBLEMSBEFOREPROBLEMSOCCURTHECURRENTCONTROLSYSTEMISTOCONTROLAFTERPROBLEMSOCCUR,WHICHCANTAVOIDLOSSINADDITION,CURRENTCOSTCONTROLMETHODISSTATICITCANTMONITORANDREFLECTTIMELYCOSTSCHANGE,THEREFORE,THISMETHODCANTPROVIDETHESUPPORTOFDECISIONMAKINGFORPROJECTSMANAGEMENTUNDERCONSTRUCTION23LACKOFERRORCHECKINGANDERRORCORRECTINGMECHANISMTHECURRENTCOSTCONTROLMETHODISTHESINGLECLASSWITHOUTERRORCHECKINGANDERRORCORRECTINGMECHANISMIFMISTAKESOCCURINTHEFUTURE,WECANTDISCOVERTIMELY,OREVENIMPOSSIBLEFOUND24LACKOFCOMPATIBILITYTHEREISLACKOFCOMPATIBILITYBETWEENPROJECTCOSTCONTROLANDPROJECTFINANCEANDCORPORATEMANAGEMENTSYSTEMTHEPROJECTBUDGETISBUILTONRATION,BUTPROJECTFINANCIALITEMSUBJECTSAREBASEDONCURRENTFINANCIALGENERALREGULATIONTHISISNOTCONSISTENTBETWEENMETHODSSPECIFICTOTHESOFTWARE,FINANCIALSECTOROFDOMESTICCONSTRUCTIONENTERPRISESISGENERALLYADOPTINGSOMEGENERALFINANCIALSOFTWARE,SUCHASUF,IBMTHESOFTWAREISNOTSPECIFICALLYFORTHEDEVELOPMENTOFCONSTRUCTIONENTERPRISE,NOTREFLECTINGTHESPECIALNATUREOFCONSTRUCTIONENTERPRISESHOWEVER,THEBUDGETSOFTWAREISALSONOTCONSIDEREDFINANCIALASPECTTHELACKOFCOMPATIBILITYLEADSTOVOIDLABORANDLOWMANAGEMENTEFFICIENCYATTHESAMETIME,ITINCREASESTHEPROBABILITYOFERRORINFORMATIONANDERRORDECISION25LIMITATIONONNOTIONSANDQUALITYOFPERSONNELTHESEDAYS,MOSTOFCONSTRUCTIONENTERPRISESAREFACEDWITHTHESHORTAGEOFQUALIFIEDPERSONNELDURINGIMPROVINGCOSTCONTROLSYSTEMITISDIFFICULTTOFINDASUITABLEPERSONWITHBUDGETANDFINANCIALKNOWLEDGEANDPRACTICALEXPERIENCEINPROJECTMANAGEMENT3SUGGESTIONSFORIMPROVINGDOMESTICCOSTCONTROLMETHODSFROMTHEVIEWOFENTERPRISESANDPROJECTS,PROJECTCOSTCONTROLISASYSTEMENGINEERINGITNEEDSSTANDARDIZATIONANDSYSTEMATIZATION,CLOSELYRELATEDTOMANYFACTORSIFCURRENTDOMESTICCONSTRUCTIONENTERPRISESWANTTOESTABLISHAPRACTICALANDEFFICIENTCOSTCONTROLSYSTEMS,THECOSTCONTROLMETHODSMUSTBEIMPROVEDASFOLLOWS31ESTABLISHSYSTEMICCOSTCONTROLSYSTEMACCORDINGTOTHESPECIFICSITUATIONOFENTERPRISES,COMPANYSCOSTCONTROLGUIDINGDOCUMENTSSHOULDBEDEVELOPEDBASEDONCURRENTFIXEDBUDGET,ENTERPRISESDEVELOPWORKBREAKDOWNSTRUCTUREOFSPECIFICCONDITIONSANDONTHESEBASE,ALONGWITHPROGRESS,QUALITYANDSAFETYFACTORS,COSTCONTROLSYSTEMWILLBEESTABLISHEDULTIMATELY,INCLUDINGTHEESTABLISHMENTOFPROJECTCOSTREALTIMECONTROLTHEFIRSTCLASSBYFULLTIMESTAFFINTHEEXECUTIONOFPROJECTCOSTCONTROL,REPORTINGCYCLEFORONEWEEKORFORTNIGHT,PROJECTCOSTINTEGRATEDCONTROLTHESECONDCLASS,BYFINANCIALOFFICERSINTHEEXECUTIONOFPROJECTS,REPORTINGCYCLEFORFORTNIGHTORAMONTHANDCORPORATECOSTCONTROLTHETHIRDCLASS,BYCOMPANYSFINANCIALSECTOR,REPORTINGCYCLEFORAMONTHORAQUARTERSUCHTHREECLASSCOSTCONTROLSYSTEMRESOLVETHEPROBLEMSOFREALTIMEANDERRORCORRECTINGMECHANISM32DEVELOPSPECIFICCONTROLPROCESSESACCORDINGTOENTERPRISESSPECIFICCIRCUMSTANCES,WESHOULDFORMULATESPECIFICCONTROLPROCESSES,IDENTIFYLEVELSFORCONTROLLINGREPORTINGPERIODS,ANDARRANGESPECIFICPERSONSTOMONITORTHROUGHOUTREPORTINGPERIOD,TWOKINDSOFDATAORINFORMATIONNEEDTOBECOLLECTED1THEACTUALEXECUTIONOFDATA,INCLUDINGTHEACTUALTIMEFORBEGINNINGOREND,ANDTHEACTUALCOST2THEPROJECTSCOPE,PROGRESSPLANANDBUDGETCHANGEINFORMATIONTHESECHANGESMAYRESULTFROMTHECLIENTSORPROJECTTEAMS,ORFROMSOMEUNFORESEENTHINGSSUCHASNATURALDISASTERS,LABORSTRIKESORKEYPROJECTTEAMMEMBERSTORESIGNTHESECHANGESSHOULDBEINCLUDEDINPROJECTPLANANDOBTAINEDTHECONSENTOFCUSTOMERS,THENNEWBASELINEPLANNEEDTOESTABLISHTHESCOPE,PROGRESSANDBUDGETOFNEWPLANMAYBEDIFFERENTFROMINITIALPLANABOVEDISCUSSEDDATAORINFORMATIONMUSTBETIMELYCOLLECTED,SOTHATITCANBECOMETHEBASETOUPDATEPROJECTPROGRESSANDBUDGETFOREXAMPLE,IFTHEPROJECTREPORTINGPERIODISAMONTH,DATAANDINFORMATIONSHOULDBECOLLECTEDATTHEENDOFMONTHASFARASPOSSIBLE,WHICHCANGUARANTEEPROGRESSINTHEUPDATEDPLANANDBUDGET33IMPROVEPROJECTFINANCIALSUBJECTBASEDONWORKBREAKDOWNSTRUCTURE,ENPTERPRIESSHOULDIMPROVEPROJECTFINANCIALSUBJECTSSOTHATPROJECTSMATCHWITHREALTIMECOSTCONTROL,COMPANYSFINANCIALANDCOSTCONTROLSYSTEMS,WHICHCANSOLVETHECOMPATIBILITYBETWEENCOSTCONTROLANDFINANCEATTHESAMETIME,FINANCIALSYSTEMANDCOSTCONTROLSYSTEMUSINGTHESAMEDATAFORMAT,SIMILARFORMSANDDATASHARINGCANIMPROVEEFFECTIVELYINTHESHORTTERM,CONSTRUCTIONENTERPRISECANTRANSFORMTHEEXISTINGSOFTWAREANDSTATEMENTSTOACHIEVECOSTSAVINGSANDREDUCETHEIMPACTOFSYSTEMTRANSFORMATIONINTHELONGTERM,ENTERPRISESCANADOPTSUITABLEMANAGEMENTSOFTWAREANDBUILDCOMPANYSINTEGRATEDMANAGEMENTSYSTEM34BALANCEPRECISIONCONTROLANDCOSTCONTROLWHENIMPROVINGPROJECTCONTROLSYSTEM,WESHOULDPAYATTENTIONTOBALANCEPRECISIONCONTROLANDCOSTCONTROLCOSTCONTROLISTHROUGHTHEWHOLEPROCESSOFPROJECTUNDERNORMALCIRCUMSTANCES,ENTERPRISESCANTAKEAFIXEDPERIODREPORTIFNEWPROBLEMSWILLBEDETECTED,THENENTERPRISESSHOULDINCREASETHEREPORTINGFREQUENCYUNTILPROBLEMSARERESOLVED35TRAINCURRENTSTAFFENTERPRISESSHOULDGRADUALLYTRAINTHEEXISTINGSTAFFFORTHEFUTURERESERVESINANYSYSTEM,HUMANELEMENTISALWAYSTHEFIRSTONENOMATTERHOWPERFECTANDADVANCEDAMANAGEMENTSYSTEMIS,ANDITULTIMATELYRELIESONPEOPLE36IDENTIFYCORECONTENTSTHECORECONTENTSFORCOSTCONTROLARETEAMSPIRIT,TECHNOLOGYANDWORKPROCESSCONSISTENCY,STANDARDMANAGEMENTMETHODS,FORESEEINGDIFFICULTIESANDCONTRADICTIONS,FOSTERINGACHALLENGINGWORKENVIRONMENTANDCONTINUINGIMPROVEMENT研究建筑施工企業(yè)的項(xiàng)目成本控制馬克斯懷德曼摘要隨著建筑市場的日趨成熟,建筑施工企業(yè)之間的競爭變得激烈。項(xiàng)目利潤逐漸減少。它要求所有施工企業(yè)加強(qiáng)成本控制,降低成本,提高管理效率和獲得最大的利潤。本文分析了在中國的施工企業(yè)項(xiàng)目成本控制存在的問題,并提出了一些建議來提高工程項(xiàng)目成本控制系統(tǒng)。關(guān)鍵詞建筑施工企業(yè)、項(xiàng)目管理、成本控制加入世貿(mào)組織后,中國建筑市場越來越一體化,建筑企業(yè)之間的競爭將更加激烈。建筑施工企業(yè)必須不斷提高整體競爭力,如果他們想進(jìn)一步發(fā)展在國內(nèi)外建筑市場。建筑施工企業(yè)主要采取“項(xiàng)目管理為中心”的模式,因此,尤其重要的是要加強(qiáng)項(xiàng)目成本控制。1、目前國內(nèi)項(xiàng)目成本分類和控制方法成本是指生產(chǎn)和銷售消費(fèi)的某些產(chǎn)品,性能的各種貨幣轉(zhuǎn)為物化勞動和勞動消耗。直接和間接成本構(gòu)成的總成本,也稱為生產(chǎn)成本或制造成本。企業(yè)產(chǎn)品成本是綜合指標(biāo)來衡量企業(yè)質(zhì)量的所有方面。它不僅是基金補(bǔ)償范圍,但也依據(jù)檢查實(shí)施成本計(jì)劃。此外,它可以為產(chǎn)品定價(jià)提供參考。根據(jù)上述定義和當(dāng)前國內(nèi)成本分類、施工項(xiàng)目成本可以分為直接成本和間接成本。直接成本包括材料成本、人員成本、施工機(jī)械成本,材料運(yùn)輸費(fèi)用,臨時(shí)設(shè)施費(fèi)用,工程費(fèi)用和其他直接成本。間接成本是導(dǎo)致項(xiàng)目管理和公司的費(fèi)用分擔(dān),涵蓋項(xiàng)目運(yùn)營成本包括歐盟委員會的外國項(xiàng)目,項(xiàng)目的管理成本包括外匯損失的外國項(xiàng)目和公司的費(fèi)用分?jǐn)偂Ｄ壳爸饕姆椒▽鴥?nèi)建筑施工企業(yè)項(xiàng)目成本控制分析成本、命名經(jīng)濟(jì)核算,這是主要的組件的成本管理和經(jīng)濟(jì)活動分析。根據(jù)目標(biāo)的范圍和深層次的內(nèi)容,通用項(xiàng)目成本分析方法可以分為兩類,即綜合分析項(xiàng)目成本和項(xiàng)目成本分析的單位。綜合分析項(xiàng)目成本。它是在條款進(jìn)行的預(yù)算、決算、成本降低計(jì)劃和施工安裝成本。使用方法如下1比較估計(jì)成本和實(shí)際成本。檢查結(jié)果為降低成本而降低成本指數(shù)和預(yù)算狀況。2比較實(shí)際成本和項(xiàng)目成本。檢查成本降低項(xiàng)目以及偏差之間的實(shí)際成本和計(jì)劃成本。檢查的合理性和實(shí)現(xiàn)的技術(shù)組織措施和管理計(jì)劃。3比較低的成本比去年同期。分析原因和提出了改進(jìn)方向。4對比工程單位在削減成本。確定單位成本,完成項(xiàng)目,為了進(jìn)一步的成本分析。單位工程成本分析。綜合分析只有理解項(xiàng)目成本超支或更低。如果我們想要得到更詳細(xì)的信息,每個(gè)成本項(xiàng)目分析,項(xiàng)目單位需要。分析主要從以下幾個(gè)方面1材料成本分析。從視圖的材料庫存、生產(chǎn)、運(yùn)輸、庫存和管理,我們可以分析差異影響材料價(jià)格和數(shù)量、成本有效性產(chǎn)生的各種技術(shù)措施,管理不善所造成的損失。2勞動成本分析。從就業(yè)的數(shù)量、使用時(shí)間、人類工程學(xué),以及工資的情況,我們可以識別儲蓄和浪費(fèi)在分娩過程中使用和固定的管理。3施工機(jī)械成本分析。從建設(shè)選項(xiàng)、機(jī)械化程度、機(jī)械效率、燃料消耗、機(jī)械維修、良好率和利用率,我們可以分析產(chǎn)量、成本差異的人體工程學(xué),成本固定的班級貧困類,集中在改善機(jī)械利用率和廢物管理不善造成的。4管理成本分析。從施工任務(wù)和組織人員的變動,非生產(chǎn)人員的變化,以及其他支出儲蓄和浪費(fèi),我們可以分析管理費(fèi)用支出的合理性和證明。5技術(shù)組織措施實(shí)施分析。它可以增加經(jīng)驗(yàn),為未來建立和實(shí)施技術(shù)組織項(xiàng)目。6其他直接成本分析。著重分析第二移除和水、電、風(fēng)、氣等費(fèi)用情況在施工期間。2、成本控制方法的不足目前,國內(nèi)建筑工程成本控制方法已經(jīng)扮演了重要的角色,中國建筑行業(yè)和建筑施工企業(yè)降低成本和獲得可持續(xù)發(fā)展。然而,我們應(yīng)該意識到這些方法存在一些缺點(diǎn)如下21缺乏系統(tǒng)化。目前,施工企業(yè)的成本控制是一個(gè)簡單的控制成本。事實(shí)上,項(xiàng)目成本控制密切相關(guān)的是項(xiàng)目計(jì)劃和進(jìn)度、質(zhì)量和安全。因此,成本控制應(yīng)包括上述元素。22缺乏真正的時(shí)間現(xiàn)代項(xiàng)目管理是越來越傾向和前瞻性管理實(shí)時(shí)管理,注重“及時(shí)識別和解決問題”,強(qiáng)調(diào)盡可能地識別和解決問題問題出現(xiàn)之前。當(dāng)前的控制系統(tǒng)是控制問題出現(xiàn)后,它不能避免損失。此外,目前的成本控制方法是靜態(tài)的。它不能反映成本變化監(jiān)測和及時(shí),因此,這種方法不能提供支持的決策制定項(xiàng)目管理在建設(shè)。23缺乏錯(cuò)誤檢測和糾錯(cuò)機(jī)制當(dāng)前的成本控制方法是股份沒有錯(cuò)誤檢查和糾錯(cuò)機(jī)制。如果錯(cuò)誤發(fā)生在未來,我們不能發(fā)現(xiàn)及時(shí),甚至不可能發(fā)現(xiàn)。24缺乏兼容性缺乏項(xiàng)目成本控制之間的兼容性和項(xiàng)目融資和企業(yè)管理系統(tǒng)。這個(gè)項(xiàng)目的預(yù)算是建立在定量,但項(xiàng)目金融項(xiàng)目主題是基于當(dāng)前的金融總