成本责任管理是以责任重心的一种成本管理方法,随着改革开放三十年来国家综合国力的不断增强,社会固定资产投资规模持续增长,建筑业作为国民经济第三大支柱产业在社会发展中的地位也将随之加强,因此如何对建筑施工企业进行有效的管理是一个重要的问题。针对建筑施工企业工程项目成本管理这一核心问题进行分析并给予一定的方法。 Cost responsibility management is a kind of cost management method based on the responsibility center of gravity. With the continuous improvement of overall national strength over the past 30 years of reform and opening up, the scale of investment in social fixed assets has continued to grow. As the third pillar industry of national economy in the social development The status will also be strengthened, so how to effectively manage the construction enterprises is an important issue. Aiming at the core problem of construction project cost management in construction enterprise, we analyze and give some methods.