摘要：对于许多项目而言，费用严重超支、交付成果低劣的现象更能凸显了需要对项目管理流程进行有效的管理和控制。本文叙述了项目从概念设计阶段到完工整个生命周期的有效费用控制，并介绍了进行这种控制所需要的项目费用管理系统在大型建设项目上的应用。
本文以一个建设方从实践应用的角度展示了典型的建设项目的生命周期。首先，讨论了在规划阶段合适的费用控制方法，包括岁出预算的编制和有关资本拨款的问题。其次，介绍了在实施阶段基本的项目费用控制方法，包括费用代码结构，费用控制报告和费用变更管理。项目费用控制的一个主要手段是一个能向项目管理层提供必要的控制信息的项目费用管理系统。这系统的概念是通过硬件和软件功能来进行管理的。
很重要的一点是，项目费用控制的功能，即项目财务核算和预测，不能和公司财务和会计功能混淆。本文也将就这两者之间的区别进行比较，并会分析尽管公司已有财务和会计系统，为什么项目费用管理系统仍是非常重要的关键原因。
关键词：费用类别，费用类型，项目预算，已承诺费用，费用管理系统
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