中文摘要：

系统分析现阶段施工成本管控工作中存在的突出问题，引入流程管理概念及方法，基于施工项目特点及成本管控特性，依次建立成本管控责任制度，并绘制出施工环节成本管控要素表，最终为施工企业搭建出施工成本管控的矩阵式流程图，将其由工序管理转变为流程管理。所设计的流程图，将流程管理与施工成本管控充分结合，不仅涵盖了施工全阶段并明确了成本管控各项工作的逻辑联系，而且关联到施工各部门及各级管理人员，并使其工作责任与成本责任在成本管控过程中得到协调和统一，从而实现对施工成本的精细化管控。

英文摘要：

The outstanding problems in construction cost management is systematically analyzed, the concepts and methods of process management are introduced, Moreover, based on the characteristics of the construction project and the features of cost management, the cost management liability system is established, the cost management elements table in construction stage is drawn. Finally matrix flow chart of the construction cost management for construction enterprises is set up, so the cost management from procedure management to process management are made. Then, the flow chart makes process management and cost management fully integrated, not only covers all stages of the construction and clears the logical connections of cost management, but also associates with the all levels departments and managers and makes the responsibility and cost responsibility coordination and harmonization in cost management, in order to achieve the refinement cost management for construction cost.