施工企业在建筑施工过程中,对施工成本进行有效管理,可以促进企业改善经营,提高管理水平,提升企业整体竞争力。施工企业要重视成本预测、严格预算管理,合理测定目标成本,完善内部的成本激励机制和内部的成本控制机制,实现企业利润最大化目标。本文分析了目前成本控制过程中的不足,并提出了相应的处理措施。 In the process of building construction, construction enterprises effectively manage construction costs, which can promote enterprises to improve their management, enhance their management level and enhance their overall competitiveness. Construction enterprises should pay attention to cost forecasting, strict budget management, reasonably determine the target cost, improve the internal cost incentive mechanism and internal cost control mechanism, and realize the goal of maximizing the profit of the enterprise. This article analyzes the current lack of cost control process, and put forward the corresponding measures.