项目成本管理是在保证工程质量、工期等合同要求的前提下，在工程项目实施过程中，对工程项目成本进行有效的组织、实施、控制、跟踪、分析和考核等管理活动，以实现经济效益目标的过程。对目前如何控制项目成本支出，有效遏制项目亏损，提高企业的经济效益，通过一定的调研和分析，对如何控制项目成本进行探讨。

Project cost management is a process of organizing, executing, controlling, tracing, analyzing and assessing the project cost in the project execution course, under the precondition of satisfying the project quality and progress requirements specified in the contract, so as to achieve good economic benefits. In the paper, discussion is made on how to control the expenditures of the project so as to improve the enterprises’ economic efficiency.