项目成本管理包括与成本计划、成本估算、成本预算、成本控制相关的过程，用以确保项目能在核准预算内完成。

Project cost Management includes the processes involved in planning, estimating, budgeting, and controlling costs so that the project can be completed within the approved budget.

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通过实施全面预算管理，可以规划与控制企业未来的全部经济活动，从而保证企业既定目标的顺利实现。

By carrying out the comprehensive budget management, we can plan and control the whole operating activities in the future and ensure the realizations of the given objectives smoothly.

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使管理者学会如何有效应用预算与控制作业以达成经营目标并提高绩效。

Enable managers to effectively use budget and cost control to achieve company objectives and generate high performance.

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