期刊scienceforecast

both china and the occident emphasized the importance of forecasting of cost and planning, namely to make cost planning of the project through scientific prediction( appraisal) but our practical effectiveness of project cost management is not up to some projects lack essential links of cost management, no cost forecasting and planning, arbitrariness comes in management; planning and practice implementation do not tally in some projects, cost control doesn't go according to cost planning or it is unable to control the cost by cost planning by low quality of cost plan formulation, it makes the cost management tend to be why? the prime problem is in cost due to most of our construction enerprise haven't established a perfect cost accounting system of project, purposiveness and systematicness of cost accounting is not perfect, as a result, cost forecasting and planning of project lost foundation of and inaccurate cost forecasting and planning makes cost control of construction item lose its to strengthen cost accounting of project is just starting with the problem of cost management of construction item, it is also a objective need of development of construction

无论我国还是欧美国家都强调了成本预测与计划的重要性，即通过科学的预测(估算)来制定项目成本计划，确定成本管理目标。但是，我国项目成本管理的实践效果却并不十分理想。有些项目缺乏必要的成本管理环节，不进行成本预测和计划，管理存在随意性；有些项目成本计划和实施“两张皮”，没有依据成本计划进行成本控制或由于成本计划编制质量不高，无法依据成本计划进行成本控制，使成本管理走向形式化。究其原因，主要的问题出在成本核算环节。由于我国大多数建筑企业没有建立完善的项目成本核算体系，成本核算目的性不强，不系统，使项目成本预测与计划失去了数据基础。而成本预测与计划不准确，又使施工项目成本控制失去目标。加强项目成本核算，正是从施工项目成本管理的症结人手，也是建筑企业发展的客观需要。