针对施工企业成本管理中存在的常见问题,结合理论实践,浅要分析了成本管理对施工企业的作用,并提出目前施工企业成本管理存在问题,以及相应的解决对策。最后通过深入分析,得出科学合理的成本管理是提高施工企业经济效益和社会效益关键环节的结论,希望对促进施工企业持续稳定发展有一定帮助。 In view of the common problems existing in the cost management of construction enterprises, combined with theoretical practice, this paper analyzes the function of cost management to the construction enterprises, and puts forward the problems existing in the current cost management of construction enterprises and the corresponding solutions. Finally, through in-depth analysis, it is concluded that scientific and reasonable cost management is the key to improve the economic and social benefits of construction enterprises. It is hoped that this will help to promote the sustainable and steady development of construction enterprises.