摘要：對于許多項目而言，費用嚴重超支、交付成果低劣的現象更能凸顯了需要對項目管理流程進行有效的管理和控制。本文敘述了項目從概念設計階段到完工整個生命周期的有效費用控制，并介紹了進行這種控制所需要的項目費用管理系統在大型建設項目上的應用。
本文以一個建設方從實踐應用的角度展示了典型的建設項目的生命周期。首先，討論了在規(guī)劃階段合適的費用控制方法，包括歲出預算的編制和有關資本撥款的問題。其次，介紹了在實施階段基本的項目費用控制方法，包括費用代碼結構，費用控制報告和費用變更管理。項目費用控制的一個主要手段是一個能向項目管理層提供必要的控制信息的項目費用管理系統。這系統的概念是通過硬件和軟件功能來進行管理的。
很重要的一點是，項目費用控制的功能，即項目財務核算和預測，不能和公司財務和會計功能混淆。本文也將就這兩者之間的區(qū)別進行比較，并會分析盡管公司已有財務和會計系統，為什么項目費用管理系統仍是非常重要的關鍵原因。
關鍵詞：費用類別，費用類型，項目預算，已承諾費用，費用管理系統
Cost Control of Capital Projects and the
Project Cost Management System Requirements
TS Wong
（ProjectAIMS Management Consulting Co., Ltd., Shanghai, 200001
Abstract: Costly budget overruns and inferior results on many projects have underlined the need for more effective management and control throughout the project management process. This paper describes effective cost control from concept to completion and the Project Cost Management System (PCMS) required to enable that control. Application of the process to a large construction project is described, but the focus is on the success of a project of any size.
This paper presents from the practical standpoint of a typical capital project life-cycle from an owner perspective. Firstly, the proper cost control approaches in the planning phases are discussed, including the development of an Appropriation Budget and the issues concerning capital appropriation. Secondly, the project cost control methodologies essential in the producing phases are revealed, including cost code structure, cost control reports and cost changes management. Central to the control of project cost is a PCMS to provide the necessary control information to the project’s management