社会经济的发展以及人们生活水平的提升推动了现代建筑行业的快速发展。而在市场经济不断深入发展的经济环境中,建筑企业运营、发展所面临的行业竞争也日渐加剧。基于现代建筑技术的进步与成熟,如何在质量水平相当的条件下降低企业运营成本成为建筑施工企业提升自身市场竞争水平的重要途径。因此,本文将主要围绕建筑施工企业成本管理及控制的问题进行简单的分析与研究。 The socio-economic development and improvement of people’s living standards have promoted the rapid development of the modern construction industry. In the economic environment where the market economy continues to develop in depth, the competition in the industries in which construction enterprises operate and develop is also intensifying. Based on the progress and maturity of modern building technology, how to reduce the operating costs of enterprises under the conditions of the same quality level has become an important way for construction enterprises to enhance their market competition. Therefore, this article will mainly focus on the problems of building construction enterprise cost management and control for a simple analysis and research.