题记:把成本管理提到战略高度,并从战术上灵活运用,建立与当前形势相适应的成本管理体系已成为施工企业迫切需要解决的重要课题。质量效益为核心,注重现金流强化质量效益,就是要从质量效益的角度来看待投入,在保证工程质量的前提下,使投入与产出相互配比,并使产出在大于投入的 Inscription: the cost management referred to the strategic height, and from the tactical use of flexibility to establish and adapt to the current situation of the cost management system has become an urgent need for construction enterprises to solve the important issue. Quality and efficiency as the core, focus on cash flow to enhance the quality and efficiency, is to look at the quality and efficiency from the perspective of investment, under the premise of ensuring the quality of the project, the input and output of mutual matching, and output is greater than the input