本文根据冶建施工企业的特殊性及当前建筑市场环境,提出了冶建施工企业在制定战略时对低成本战略的必然选择,论述了低价投标与低成本战略的区别,提出了实现低成本战略的三个途径,并从成本控制与管理角度论述了冶建施工企业实施低成本战略的具体方法与手段。 According to the particularity of construction and construction enterprises and the current market environment of construction, this paper puts forward the inevitable choice of low-cost strategy for the construction and construction enterprises when formulating strategies, discusses the difference between low-cost bidding and low-cost strategy, Strategy of the three ways, and from the cost control and management point of view of the metallurgical construction enterprises to implement low-cost strategy specific ways and means.