In today's advanced production environment and competitive environment, cost management accounting plays an important strategic role by contributing to the formation and implementation of corporate strategies and helping homes. governance improves the competitive advantage of businesses. However, through actual surveys at construction enterprises, applying cost management accounting into management activities in construction enterprises still has many problems. The corollary is that, in fact, the rate of applying cost management accounting in construction enterprises is still very low, most of the cost-effective accounting management techniques are used as a tool. Traditional and effective techniques contribute to the management is not effective.