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本文基于价值链各个环节找出施工企业成本管理存在的问题,在价值链理论的基础上,采用目标-作业成本法的管理方法,提出一些具有针对性的适应企业发展的关于成本管理的建议,促进施工企业可持续发展。
Based on the value chain theory, this article adopts the management method of target-activity-based cost method to put forward some suggestions on cost management which are suitable to the development of the enterprise, Promote the sustainable development of construction enterprises.