[摘　要]　本文通过工程实例分析了二次经营对于施工企业的重要性，提出在盈亏临界的情况下实现效益最大化的基本思路，即建立以商务策划为前提、质量服务为保证、科技进步为支撑、资金流量为依托、统筹兼顾为指导的组合模式，旨在切实实现施工企业的效益拓展，为相关工程的深度经营、利润提升提供参考。
[关键词]　二次经营；商务策划；深度设计；变更；资金管理
Abstract: This paper analyzes the importance of second operation to construction enterprises through case study, comes up with the basic frame of fulfilling the maximum benefits under the situation of break even, that is establishing the combination model that uses the prerequisite of business planning, the guarantee of quality service, the backup of technical advance, the support of capital flow, and the instruction of operational research, which is aiming to expand the enterprises' scope of benefits and provide the reference for the in-depth operation and profits growth.
Key words: second marketing; business planning; depth design; change; fund management
建筑经济，2009（7）：57-59