Currently, the target cost management system adopted by the majority of construction enterprises has some limitations. This paper attempts to improve target cost management system by using activity-based costing and earned value method, and discusses project cost control system based on cost drivers.% 目前，多数施工企业采用的目标成本管理体系存在一定的局限性，本文试图利用作业成本法和挣得值法对目标成本管理体系进行改进，探讨基于成本动因的工程成本控制体系。
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