建筑企业的成本管理控制过程是保证目标成本实现的关键，责任成本管理的关键是抓好成本形成过程的控制。在施工生产过程中，必须严格控制和监督各项成本支出，使成本支出始终置于受控状态，保证成本目标的实现。施工企业在项目施工过程中，提高管理水平，加强经济核算，努力控制成本，赢得更多的利润。%The cost management control process of construction enterprises is the key of target cost implementation. The key of responsibility cost management is paying special attention to the control of cost formation process. We must control and supervise the cost expenses strictly in the construction process, so as to keep the cost expenses always under control and to ensure the achievement of the cost goal. In the process of project construction, the construction enterprises improve their management levels, strengthen their economic calculations, make efforts to control the costs and finally win more profits.
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