施工企业的成本管理是企业管理中较为复杂的一个系统。企业没有成本管理,就缺乏市场竞争力。如今行业发展到了成熟期,施工企业的发展战略重点转向内部管理,向管理要企业竞争力。加入WTO后,随着国外强大型建筑施工企业进入国内市场,使建筑市场的竞争加剧,在这种情况下,施工企业只有树立先进的成本观念和完善的成本管理 The cost management of construction enterprises is a more complex system of enterprise management. Enterprises without cost management, the lack of market competitiveness. Now the industry has matured, the focus of the development strategy of construction enterprises to internal management, to manage the competitiveness of enterprises. After joining the WTO, with the strong foreign construction enterprises enter the domestic market, the construction market competition intensified, in this case, the construction enterprises only to establish advanced cost concepts and improve cost management