埃森哲：2026年资本项目执行鸿沟研究报告：弥合战略目标与现场落地之间的落差（英文版）

These are not isolated complaints about tools or processes. They point to something deeper: the difficulty of turning enterprise intent into timely decisions at the workface. The gap between leadership decisions and site execution has always existed because different teams bring different responsibilities, perspectives and priorities to the same project. Leaders see portfolios, risk, cost and governance. Site teams see sequencing, labor, materials, tools and the daily constraints that determi