关于加强和完善施工企业成本管理的几点看法

成本管理是企业管理永恒的话题。施工企业如何加强成本管理，防止成本信息的失真，确保经营决策的正确性，是使企业在市场竞争中处于领先地位的关键。在全球金融海啸爆发的新形势下，国家为刺激内需加大了对铁路等基础设施建设的投入。如何把握机遇，降低风险，进行有效的成本管理，降本增效，提高自身的经济实力和竞争能力，是建筑施工企业不得不认真思考的问题。就企业当前国内外环境的变化，企业成本变化的原因进行分析和探讨，对企业加强和完善成本管理提出一些看法和建议。

Views on Strengthening and Perfecting the Cost Management of Construction Enterprises

Cost management is an eternal topic in enterprise management. How to strengthen construction enterprise＇ s cost management and prevent the distortion of cost information to ensure the correctness of operational decision is the key for en- terprise＇ s leading position in the market competition. In the new situation of the global financial tsunami, our country has increased its input in infrastructure such as the railway to stimulate domestic demand. How to seize this opportunity, reduce risks, carry out effective cost management, and enhance their own economic and competitive power is a question for enter- prises. This paper discusses the changes in present internal and external environment for enterprises, analyses and discus- ses the reasons for the changes in enterprise cost, and proposes some views and suggestion to strengthen and perfect enter- prise cost management.