目前水利工程施工企业中存在着管理机构不健全、专业人才匮乏、管理信息系统不完善等问题。企业的成本管理是一个系统管理,需要建立完整的组织机构、明确的岗位职责、清晰的运行程序、规范的项目成本核算及细致的成本分析。 At present, water conservancy construction enterprises have some problems such as the imperfect management institution, the shortage of professionals and the imperfect management information system. Enterprise cost management is a system management, the need to establish a complete organizational structure, a clear job responsibilities, a clear operating procedures, standardized project cost accounting and detailed cost analysis.