成本管理与控制是施工企业的核心问题,努力控制工程成本,切实做到降本增效,是企业获得长足发展的重要途径。本文阐述了建筑施工企业成本管理与控制的的重要性和特殊性,指出目前成本管理中存在的问题,提出了降本增效具体措施。。 Cost management and control are the core issues for construction enterprises. Efforts to control construction costs and effectively reduce costs and increase efficiency are important ways for enterprises to achieve rapid development. This article expounds the importance and particularity of the cost management and control of construction enterprises, points out the problems existing in the current cost management and puts forward the concrete measures of cost reduction and efficiency enhancement. .