企业成本管理应立足于整体的战略目标及企业外部环境,关注成本战略空间、过程、业绩,将成本信息贯穿于战略管理整个循环过程之中,通过对公司成本结构、成本行为的全面了解、控制与改善,从成本与效益的对比中寻找成本最小化,实现企业长久的竞争优势。建筑施工企业项目成本管理要坚持以在成本支出的着力点上。其寓意主要包括四个方面:一要狠抓人本成本成本;二要狠抓原材料的成本管理;三要狠抓机械设备的成本管控;四要狠抓现场管 Enterprise cost management should be based on the overall strategic objectives and external environment, pay attention to the cost of strategic space, process, performance, the cost of information throughout the strategic management of the entire recycling process through the company’s cost structure, cost behavior of a comprehensive understanding of control And to improve, from the cost and benefit comparison to find the minimum cost, to achieve long-term competitive advantage. Construction project cost management project should adhere to the cost of spending the focus. Its meaning mainly includes four aspects: First, pay close attention to the cost of the cost; second, pay close attention to the cost management of raw materials; Third, pay close attention to the cost control of machinery and equipment; Fourth, pay close attention to the scene tube