随着市场经济的发展,建筑市场竞争形势愈加激烈,为提高中标率,施工企业把标价一压再压,这样就导致企业盈利空间越来越小。如果项目管理滞后,成本控制不严,就很容易造成“越干越亏”的被动局面。所以,项目成本管理对施工企业来说是一个极具挑战意义的课题。下面,就施工企业项目成本管理普遍面临的形势、存在的问题及采取的对策作一简要阐述,以其有所裨益。一、存在的问题(一)成本观念谈薄受传统成本管理观念束缚,一些施工企业领导 With the development of market economy, competition in the construction market is getting more and more fierce. In order to improve the winning rate, construction companies pressured prices again, which led to smaller and smaller profit margins. If the project management lags behind, lax cost control, it is easy to cause “the more dry the more loss ” passive situation. Therefore, the project cost management for construction companies is a very challenging issue. Now, on the construction enterprise project cost management generally faced with the situation, existing problems and countermeasures to make a brief description of its benefits. First, the existing problems (a) the concept of cost thin By the traditional concept of cost management shackles, and some construction business leaders