[摘　要]　本文将成本控制分为直接成本控制和间接成本控制。通过在苏丹麦洛维工程项目部及所属单位的应用，探索有效降低生产成本的途径，为成本控制提供实施步骤、保障措施等可操作的作法。
[关键词]　成本控制,目标,步骤措施
Abstract: Cost control is divided into direct cost control and indirect cost control in this paper. Through the application in Merowe Dam project in Sudan, explores the effective way to reduce production cost, and provides operational practice such as implementation steps and safeguards for cost control.
Key words: cost control; target; steps and measures
建筑经济，2011（11）：41-42