本文结合现时铁路、公路、水利等施工招投标实际，系统地讨论了施工企业投标时，成本分析资料的收集 使用、成本分析的项目和方法、风险的预计及分析等，最终运用成本分析方法确定合理的投标报价。

In combination with current real bidding situation of railway, highway and water conservation projects, this paper systematically discusses collection and usage of cost analysis information, items and method of cost analysis, and prediction and analysis of risk. The conclusion is made that the reasonable bidding offer can be decided by application of cost analysis method.