随着我国市场投资主体多元化,施工企业的竞争压力越来越大。应对严峻的形势,施工企业只有搞好项目成本控制,从源头做好,才能在激烈竞争的市场中求得生存和发展。因此,搞好施工企业项目成本管理,进而以效益为中心、最大限度地优化资源配置、提高企业的综合实力和增效能力是目前施工企业急需 With the diversification of investors in China’s market, the pressure of competition among construction enterprises is getting bigger and bigger. To cope with the harsh situation, only when construction enterprises do a good job in project cost control and do well from the source can they survive and develop in a highly competitive market. Therefore, it is imperative for construction enterprises to do a good job of project cost management, and then to benefit as the center, to maximize the allocation of resources and improve the overall strength and efficiency of enterprises