成本管理的根本目的在于通过成本管理的各种手段,达到可能实现最低的目标成本的要求。成本管理工作贯穿于从投标开始到竣工结算全过程以及在企业不同层次上。从全过程成本管理来看,成本管理的关键源头是投标阶段,而在施 The fundamental purpose of cost management is to achieve the lowest possible target cost through various means of cost management. Cost management work throughout the entire process from the tender to the completion of settlement and at different levels of the enterprise. From the whole process of cost management point of view, the key source of cost management is the tender phase, and Shi