摘  要:隨著我國市場經濟的發展，各行各業的競爭愈演愈烈，建筑施工企業之間的競爭尤為激烈，而為了在這樣激烈的競爭中占有一席之地，施工企業必須要加強對其施工項目成本的控制，從而降低成本，提高企業的經濟效益。

　　　本文從施工項目的成本控制理論入手，以湖北富華建筑安裝有限公司為研究對象，對該公司進行實地調研，然后結合大量的與施工項目成本控制相關的研究資料，描繪該公司施工項目成本控制的現狀，并針對施工項目成本中存在的一些比較嚴重的問題，比如施工企業成本管理人員的觀念淡薄，落實情況差；占施工項目成本70%以上的材料費、人工費、機械費的控制存在嚴重浪費現象；忽略安全成本，工程質量與工程進度不統一等方面，給出了相應的建議。也就是從研究湖北富華建筑安裝有限公司項目成本控制存在的問題和引發的原因為出發點，提出材料采購的最佳經濟批量模型和明確權責利及掙值分析法等與理論相結合的控制方法。

　　　本文以尋求并建立一套適合于湖北富華建筑安裝有限公司的項目成本控制方法，對該公司今后在施工市場上的持續發展有著非常重要的現實意義。

關鍵詞：施工項目成本  湖北富華建筑安裝有限公司  最佳批量經濟模型

ABSTRACT:With the development of China's market economy, competition intensified all walks of life, among construction enterprises more competitive, and to the fierce competition in such a place, the construction enterprises must strengthen its construction project cost control, to reduce costs and improve economic efficiency of enterprises.

　　　This article from the construction project cost control theory perspective, and Hubei Fuhua Construction and Installation Co. for the study, conducted field research on the company, and then combined with the construction of a large number of project cost control relevant research data, depicting the company's construction project cost control the status quo, and for the cost of construction projects that exist in some of the more serious problems, such as the cost management of construction enterprises concept of weak, poor implementation; accounted for over 70% of project cost of materials, labor costs, machinery costs of control exist serious waste; ignore security costs, Construction quality and progress is not uniform, etc., gives the corresponding .That is, from research Hubei Fuhua Construction and Installation Co. project cost control problems and causes as a starting point, made the best material procurement and compliance responsibilities and rights EOQ model combining principles and earned value method combined with the theory control methods.

　　　In this paper, to seek and establish a set of Hubei Fuhua Construction and Installation Co., Ltd. in Hubei Fuhua project cost control methods, the company's future sustainable development of the construction market has a very important practical significance.

Keywords：construction project cost；hubei fuhua construction and installation Co., Ltd.；best batch economy model