随着我国建筑市场的不断完善,建筑施工企业之间的竟争也越来越激烈,建筑企业要想在激烈的竞争中生存下来,必须加强自身成本管理,以低成本、高利润的管理水平参与市场竞争。本文在界定目标成本的基础上,梳理了目前建筑施工企业目标成本管理存在的问题,进而提出具体的对策和建议以供参考。 As China’s construction market continues to improve, the competition between construction companies is also becoming more and more fierce. To survive in the fierce competition, construction enterprises must strengthen their own cost management and adopt low-cost and high-profit management Participate in market competition. On the basis of defining the target cost, this paper combs the problems existing in the target cost management of the construction enterprise at present, and then puts forward the specific countermeasures and suggestions for reference.