随着我国经济体制由社会主义计划经济向市场经济的转型,以获取经济利润为最终目标,企业的成本管理问题成为企业管理的主题。我国施工企业往往是作业范围广、技术含量深,因此成本分析是成本管理的一个重要环节。本文主要阐述我国施工企业成本管理问题的思考,剖析施工企业成本管理的现状模式与弊端,最后针对存在的缺陷提出对策。 With the transition from socialist planned economy to market economy and the ultimate goal of obtaining economic profit, the cost management of enterprises has become the theme of business management. China’s construction enterprises are often a wide range of operations, technical content, so cost analysis is an important part of cost management. This article mainly elaborates on the thinking of cost management of construction enterprises in our country, analyzes the status quo and drawbacks of cost management in construction enterprises, and finally puts forward countermeasures to the existing defects.