摘 要近年来，国家重点发展建筑行业，并不断出台监管政策。随着整个建筑行业的规范化发展，一些中小型工程企业的经营和发展迎来了挑战，尤其在成本管理方面，可控性不断减小，由低成本带来的利润空间被极度压缩。随着中国建筑企业之间竞争的加剧，中国建筑企业的发展面临着更为严峻的挑战和威胁，导致企业获得的利润不断减少，使得建筑企业不得不注意自己的成本管理，这种现象在中小型建筑企业中尤为明显。辽宁正源古建筑有限公司是一家中小型建筑工程企业，在新的市场环境下，成本管理效率与效果对企业综合竞争力有着极大的影响，这主要是因为成本管理贯穿于企业运营的全过程，无论是日常管理还是项目管理，都需要规范、科学的成本管理作为支撑，以确保企业的经济效益。因此，本文以辽宁正源古建筑工程有限公司为例，对其成本管理现状、存在的问题展开研究，并根据梳理出的问题提出相应的解决对策，同时也对工程企业的成本管理提出了可行的意见和建议。关键词：正源古建筑；工程成本；成本管理 AbstractIn recent years, the country has been committed to the development of the construction industry and has continuously issued regulatory policies. With the standardization development of the whole construction industry, the management and development of some small and medium-sized engineering enterprises are facing challenges, especially in the aspect of cost management, the controllability is continuously declining, and the profit space brought by low cost is continuously decreasing. The cost is extremely compressed. With the intensification of competition among Chinese construction enterprises, the development of Chinese construction enterprises is facing more severe challenges and threats, resulting in the continuous reduction of corporate profits. Construction enterprises have to pay attention to their own cost management, especially in small and medium-sized construction enterprises.Therefore, Liaoning Zhengyuan ancient Construction co., ltd is a small and medium-sized construction enterprise. In the n...
