The cost of construction project sits in the production and sale of products the sum of the consumption of living and materialized labor. It reflects the work effect of all aspects of production and business activities, and is a comprehensive index of the quality of all the work of enterprises. The level of labor productivity, the consumption of raw materials, the utilization of machinery and equipment, the speed of construction progress, the quality of the product, the level of construction technology and organization, the capital turnover rate and the level of management at all levels of enterprises will be directly or indirectly reflected in the success of the project. Cost is the scale of the calculation of profit and loss, the basis of the bid, business decisions and accounting tools. Cost levels directly affect the economic interests of businesses and employees. Therefore, in order to achieve the goal of profit, enterprises should ensure product quality and construction cycle under the premise of reasonable organization of production factors, around the project implementation of the whole process of a series of comprehensive cost management. With the potential to reduce costs and achieve management objectives that maximize results with minimal production costs.