Abstract: Under the restrain of the Code of Bill Of Quantities and the Code of Accounting, this paper discusses the cost management of construction companies and suggests several outside measures to help construction companies manage cost.

• 从施工企业成本管理的角度，研究《计价规范》和《会计准则》并行条件下，工程量清单计价对施工企业成本管理提出的新要求，并探讨工程量清单计价下施工企业成本管理应注意的问题和配套的外部环境建设问题。