1我国建筑企业施工成本管理现状及存在问题我国施工企业由于施工设备、工艺技术陈旧落后,原材料存储管理力量不足,运输管理也存在各种各样的问题,而且施工过程中材料使用也浪费严重,直接导致我国多数建筑施工企业施工过程的成本居高不下。加上企业成本信息核算失真,许多项目成本核算基础工作薄弱导致项目施工成本不清。 1 construction cost management status quo and existing problems in China’s construction enterprises due to outdated construction equipment, technology, lack of raw material storage management, transport management also has a variety of problems, but also the construction process of the material is also a serious waste of use, As a result, the cost of most construction enterprises in our country is high. Coupled with the enterprise cost information accounting distortion, many projects cost accounting basis of the weak work led to unclear project construction costs.