The paper introduces the important of the core competence and the ways to gain it , focuses on the cost strategic management and control concerned while thinking the interior and exterior question that the corporation must take care of based on the background of market competition . combined with the case analysis of xinhuawei decoration company and the management experience of construction , integrating theory with practice , the paper expatiate some original and characteristic advices or ways to exert advantage , avoid risk , define the developing emphasis and the after embedded investigation . the paper is hoped to supply some useful idea for the corporation 通过案例分析，结合一建筑施工企业-北京信华为环艺装饰有限公司的相关管理经验，明确建筑企业的行业特性，在借鉴国内外优秀企业成本控制经验的基础上，借助战略成本管理、价值链、标杆管理、成本优势等理论，着重就中小企业如何扬长避短、加速发展提出建议，进行探讨与研究，将理论与实践相结合，明确发展重点与实施方式，提出具有创意、特色并能为企业提供核心竞争力的重要途径和方法。
