当前我国的市场经济体制已经逐步建立起来并且正在迅速发展,大中型国企正面临转换机制,把企业推向市场,其目的在于增强企业活力,增强企业自主经营、自负盈亏、自我发展和自我约束的能力。同样,作为建筑施工企业也面临着更加激烈的市场竞争,利润空间越来越小,降低成本已是建筑企业获取利润的重要途径。建筑企业能否在市场竞争中立于不败之地,关键在于能否为社会提供质量优、工期短、成本低的产品,而企业能否获得长期经济效益,提高企业生成能力,关键在于成本控制及其有效性。 At present, China’s market economy system has been gradually established and is rapidly developing. Large and medium-sized state-owned enterprises are facing a transformation mechanism to bring their enterprises to the market. Their purpose is to enhance their vitality and enhance their self-management, self-financing, self-development and self-restraint ability. Similarly, as the construction enterprises are also facing more intense market competition, profit margins are getting smaller and smaller, reducing costs is an important way for construction companies to obtain profits. Whether the construction enterprise can stand invincible in the market competition lies in whether it can provide the society with products with good quality, short construction period and low cost, and whether the enterprise can obtain long-term economic benefits and improve the generation capacity of an enterprise depends on the cost control And its effectiveness.