.  The concept of the PCMS is described with the hardware, software and functional management checklists.

It is important that the functions of project cost control, that is, project financial accounting and forecasting, is not confused with the parent organization’s corporate finance and accounting function.  This paper also attempts to highlight the comparison between them and the key reasons why PCMS is important, even though a company has already got a sophisticated financial and accounting system.

The PCMS means the entire complex of forms, procedures, processing steps and reports designed to capture and release information concerning the status of a project’s future capital cost.  The PCMS differs significantly from the financial code or chart of accounts in the traditional corporate Financial Information System (FIS).  In the FIS, an account is a permanent repository for the collection of various types of historic cost.  The purpose of each FIS account determines its types, such as paying particular bills, recording payroll payments and deductions, classifying asset purchases, and so on.  This is why the FIS does not suit project management’s purpose.

In addition, unlike the corporate FIS, the PCMS essentially ignores calendar time as a criterion.  Instead, it focuses on final project cost and the staged components that lead up to that end figure.  In other words, the thrust of the reporting function of the system is less on the actual and historical and more on the future.
Key Words: Cost Classes, Cost Types, Project Budget, Committed Cost, Project Cost Management System

1 定义

本文将深入浅出地介绍一套专业的项目费用控制方法和如何运用信息化系统来充分体现该方法。其定义中有以下几个特征：
Ø 建设项目：指一个固定资产投资项目，需要一定量的投资，按照一定程序，在一定时间内完成，并符合质量要求，以形成固定资产为明确目标的一次性

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