目前我国施工企业成本管理水平低下,其主要原因有以下两点:一是企业成本控制体系设置是否科学;二是责、权、利结合的风险分担管理是否落实。一、施工项目成本管理循环(一)预测与决策预测是通过搜集整理成本资料,建立预测 At present, the cost management of construction enterprises in our country is low, mainly due to the following two points: First, whether the enterprise cost control system is set up in a scientific manner; and second, whether the risk sharing management with responsibility, rights and interests is implemented. First, the construction project cost management cycle (A forecast and decision-making forecasting is through the collection of cost information, the establishment of forecasts