随着我国经济体制改革的进一步深入,市场对企业管理的要求也越来越高。建筑市场竞争日益激烈,特别是由于市场机制不够完善,招投标价格偏低,致使企业经济效益下滑,严重危及施工企业的生存和发展,这样就迫使施工企业不断地改进成本管理。实际上,很多施 With the further deepening of China’s economic system reform, the market demands for business management are also getting higher and higher. The competition in the construction market is getting fiercer. Especially due to the imperfect market mechanism and the low bidding price, the economic benefit of enterprises is declining, seriously threatening the survival and development of construction enterprises, thus forcing construction enterprises to continuously improve cost management. In fact, a lot of facilities