在社会主义市场经济和现代企业制度逐步建立完善的过程中,我国建筑施工企业的状况也逐渐发生了改变,由以前只注重施工生产、对上级负责、不注重经济效益转变为注重经营管理、对用户负责、重视追求社会和企业效益最大化。这种转变使企业更加重视企业的经营管理,因此,加强对企业的成本管理成为了一个突出而又迫切的问题。 In the course of gradually establishing and perfecting the socialist market economy and the modern enterprise system, the situation of China’s construction enterprises has also gradually changed. From the previous focus on construction and production, being responsible to superiors and not paying attention to economic benefits, the focus has been on management, Users are responsible for the pursuit of social and business efficiency maximization. This shift makes enterprises pay more attention to the management of enterprises, therefore, to strengthen the cost management of enterprises has become a prominent and pressing issue.