目前施工企业承揽的任务,基本上是通过招投标获得,而最低价中标又是国内发包方普遍采取的方式。成本决定价格,价格决定市场占有率,市场占有率的高低,决定着企业生与死。这就是施工企业为什么要重视项目成本管理的道理所在。本文就新形势下,如何加强施工企业成本管理问题,简要提出几点不成熟的看法。 At present, the tasks of contractors for construction companies are basically obtained through bidding and bids, and the bid for the lowest price is a common method adopted by domestic contractors. The cost determines the price, the price determines the market share, and the market share determines the enterprise’s life and death. This is the reason why construction companies should pay attention to project cost management. In this paper, under the new situation, how to strengthen the cost management of construction companies, briefly put forward some immature views.