2.1 Management approach Capital management involves the cost application and investment of civil engineering, and good fund management can help the project to save the cost to the maximum extent, and ensure the safety of the cost application, which can be seen its importance. About the fund management way, mainly can divide into two parts, namely the cost application plan, the internal audit management. 2.1.1 Cost application programme Project cost management refers to a systematic process of using certain technical and management means to organize, supervise, adjust and restrict the human and material expenses consumed by production and operation in the construction process, correct the deviation that will occur and already occurred in time, and control all construction expenses within the scope of planned cost to ensure the realization of cost objectives. Project cost management includes two aspects: reasonable determination of project cost and effective control. The determination of project cost is actually to determine the target and planned value of project investor or cost, so the determination of project cost is the premise of project cost control 。 Project cost is different for different project participants. From the owner's point of view, the project cost refers to the investment in the construction project, and from the construction contractor's point of view, the project cost control refers to all the costs and costs spent by the contractor in the whole project. What we focus on here is the cost management of the construction contractor, because this is the core of the project operation. Project cost management has the following characteristics: (1) The project cost has always been under the dynamic control of the whole process of construction, and every project must have a long time from the establishment of the project to the construction. During this period, many factors will affect the cost of the project construction, and the cost of the project construction is uncertain in the whole process, until the final account can truly form the construction project investment. (2) The hierarchy of project cost. The cost of engineering projects are all composed of several sub-projects, which are finally aggregated into unit projects. (3) Project cost control and quality, schedule control cannot be completely separated. Project cost management is a dynamic control system, the control process should be cycled every two weeks or a month, the meaning of which is as follows:(1) system input, both human, material, financial and other factors of production into the project implementation system;(2) in the process of engineering progress, there must be a variety of interference, such as bad weather, design drawing is not timely, etc.(3) collect actual data and evaluate the progress of the project in time;(4) compare the project cost target value with the actual value;(5) check the actual value If there is any deviation from the planned value, analyze the cause of the deviation and take control measures for the cause. In this dynamic control process, we should focus on the determination of the target plan value; whether to collect the actual data and evaluate the progress of the project in time; whether to compare the plan value with the actual value to judge the deviation; and whether to take effective control measures to ensure the realization of the investment control goal.