工程项目成本管理是一个全员、全过程的管理,目标成本要通过施工生产组织和实施过程来实现。针对传统的施工项目成本管理在新形势下暴露出的局限性,构建施工项目精益目标成本管理新模式,提高施工项目管理效益,增强施工企业的核心竞争力。 Project cost management is a full, the whole process of management, the target cost through the construction and production organization and implementation process to achieve. In view of the limitations of the traditional construction project cost management under the new situation, a new model of lean target cost management for the construction project is constructed to improve the efficiency of construction project management and enhance the core competitiveness of construction enterprises.