摘要：近年来，EPC总承包模式在国内市场的应用越来越广泛，但由于项目管控方面不到位，出现了交付功能不达标、结算额超概、工程返工延期等诸多问题。通过问题追溯，发现很多原因出在没有有效处理好项目功能与成本之间的适配关系，即因在项目前期由于缺乏对设计、施工等问题进行细致的统筹分析，导致设计不合理、限额设计运用缺失或限额设计执行不到位等现象发生，进而引发项目功能成本资源错配或适配性不足。基于此，本文站在工程总承包企业管理角度，就EPC项目前期管理中如何处理好总成本控制和分成本限额的关系，以及基于项目的功能与成本适配，如何将总目标成本合理分劈到分部分项，使所分劈的造价成本与分部分项功能实现适配，以及为实现这一目标所需运用的策略与措施，如限额设计等，以确保工程总承包企业所承接的工程项目在项目交付时既满足合约交付要求，同时又能获取较好的经济效益。

关键词：EPC；项目管理；企业经营管理；项目功能；成本管理；限额设计

Abstract：In recent years，the EPC general contracting model has been increasingly widely used in the domestic market. However，due to inadequate project management，many problems have arisen，such as substandard delivery functions，excessive settlement amounts，and delayed engineering rework. Through problem tracing，it was found that many reasons were due to the ineffective handling of the compatibility between project functions and costs. In the early stages of the project，due to the lack of detailed coordination and analysis of design，construction，and other issues，unreasonable design，lack of limited design application，or inadequate implementation of limited design occurred，which led to the mismatch of project functional cost resources or insufficient compatibility. Based on this，this article stands from the perspective of engineering general contracting enterprise management，discussing how to handle the relationship between total cost control and sub cost limits in the early stage management of EPC projects，as well as how to reasonably split the total target cost into sub items based on project functions and costs，so as to achieve the compatibility between the split cost cost and sub item functions，as well as the strategies and measures needed to achieve this goal，such as quota design，to ensure that the engineering projects undertaken by the engineering general contracting enterprise not only meet the contract delivery requirements but also obtain good economic benefits during project delivery.

Keywords：EPC；project management；enterprise operation and management；project functions；cost management；quota design

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