施工成本是施工企业投标报价扣减利润和税金之后,发生在工程施工过程中的消耗资源的货币表现。采取科学的成本管理措施,将建设项目的施工成本控制在计划范围内,有利于施工企业节约资源,提高实际利润水平。建设企业现阶段存在成本意识淡薄、管理方法落后等问题,通过建立科学的成本管理理念,制定有效的成本计划及成本控制措施将有利于建设企业降低成本,提高利润水平。 The construction cost is the monetary performance of the resource consumption occurred in the process of construction after deducting the profit and tax by the construction enterprise bidding quotation. Take scientific cost management measures to control the construction costs of construction projects within the scope of the plan will help construction enterprises to save resources and improve the actual level of profits. At the present stage, construction enterprises have such problems as low cost awareness and backward management methods. Establishing a scientific cost management concept and formulating effective cost planning and cost control measures will help construction enterprises reduce costs and raise profit levels.