浅议施工企业战略成本管理

随着市场竞争的加剧，国内施工企业亟待采取战略成本管理来适应竞争环境变化。施工企业为降低成本、增加盈利，开发内部潜力，应在企业成本管理中从竞争战略的角度出发，通过战略成本预测、战略成本决策、战略成本计划与预算、战略成本控制和战略成本管理业绩评价等几个方面，规范施工企业内部成本管理工作，以期实现企业长远的战略成本目标。

Discussion on Strategic Cost Management of the Construction Enterprise

Along with intensification of the market competition, the domestic construction enterprise urgently adopt the strategic cost manage to adapt the changes of competitive environment. The construction enterprises for reducing costs, increasing profits and developing the internal potential, should begin from the competition strategy angle in the enterprise cost management, through these aspects--the strategic cost estimate, the strategic cost decision, the strategic cost plan and budget, the strategy cost control and the strategic cost management achievement appraisal, and standard internal cost management work of construction enterprise, and hope to achieve the long-term strategic cost target of enterprise.