INTRODUCTION

摘要

What is cost engineering and who are the people we call cost engineers? The first place to seek an answer is the AACE InternationalConstitution and Bylaws which states:Article I-Section 2-The Association is dedicated to the tenets of furthering the concepts of total cost management andcost engineering. Total Cost Management (TCM) is the effective application of professional and technical expertise to planand control resources, costs, profitability and risk. Simply stated, it is a systematic approach to managing cost throughoutthe life cycle of any enterprise, program, facility, project, product or service. This is accomplished through the applicationof cost engineering and cost management principles, proven methodologies and the latest technology in support of themanagement process.