施工企业成本控制

在市场竞争激烈的环境下，施工企业能否立于不败之地在很大程度上取决于企业的管理水平。市场价格是由整个市场及社会环境所决定的，当市场价格一定时，企业提高利润、增强竞争力的唯一方法就是降低成本。施工企业降低成本的关键在于加强施工期间的成本控制（包括工程预算、施工核算与控制），但许多施工企业在成本控制上存在着某些严重的问题，文章对此进行了探讨。

On the Cost Control of Construction Enterprises

Against the backdrop of fierce market competition, whether a construction enterprise can stand out largely depends on the management of the enterprise. Market price is set by the whole market and the social environment. When the market price stays stable, the only way for enterprises improving the profits and competitiveness is to reduce the cost. The key of reducing the cost in construction enterprises is to strengthen the cost control during the construction, including the engineering budgets, construction business accounting and its control. However, there are certain serious problems of the cost control in many construction enterprises. The article discusses these aspects,