随着建筑市场竞争的日益激烈,许多施工企业不得不靠压价竞标、低价中标、垫资等手段拿到工程。低价中标有时标价连直接费都包不住更不用说利润。因此如何针对企业的实际情况,考虑企业的中标价承受能力问题,就须从财务的角度加以分析。企业成本从管理会计的角度看可分为固定成本 With the increasingly fierce competition in the construction market, many construction companies have to rely on price reduction bids, low bids, and advances to get the project. Low price bid Sometimes the price can not even cover direct costs, not to mention profits. Therefore, according to the actual situation of the enterprise, considering the enterprise’s ability to bear the bid price, it must be analyzed from the financial point of view. Corporate costs can be divided into fixed costs from the perspective of management accounting