随着中国市场经济的不断完善,中国企业已告别了以前靠垄断资源渔利、靠社会关系致胜的历史阶段,进入了靠战略管理和精细管理的历史新阶段。从市场的发展趋势看,低报价已经成了竞争的必然趋势,市场已经进入了微利和无利时代。适者生存、优胜劣汰,成本指标是反映企业管理水平最实在的指标。目前施工企业承揽的任务,基本上是通过招投标获得, As China’s market economy continues to improve, Chinese enterprises have already bid farewell to the historical stage of winning profits by monopolizing resources and winning social relations. They have entered a new historical stage of relying on strategic management and elaborate management. Judging from the development trend of the market, low prices have become the inevitable trend of competition. The market has entered a period of low profits and unfavorable conditions. Survival of the fittest, the survival of the fittest, the cost index is to reflect the most actual level of business management indicators. At present, the task of construction enterprises contract, basically obtained through bidding,