对施工企业成本管理中存在的问题进行了论述，并从设计和施工等方面入手，找到了问题的产生原因，在此基础上提出了有针对性的对策，旨在提高项目管理人员成本管理的意识，提升企业管理水平，为企业创造更大的经济效益。%This paper discussed existed problems of cost management of construction enterprises,and from the design,construction and other as-pects,found the causes of problems,based on this put forward targeted measures,in order to improve the cost management awareness of project management staff,enhanced the management level of enterprises,to create more economic benefits for enterprises.
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