责任成本管理是建筑企业成本管理中的一个重要组成部分,是一种降低成本、提高效益的有效管理手段,是提高企业市场竞争力,实现企业滚动发展的重要途径。因此,建筑企业成本管理的核心内容是责任成本的管理。 Responsibility cost management is an important part of cost management in construction enterprises. It is an effective management measure to reduce costs and increase profits. It is an important way to enhance the market competitiveness of enterprises and realize the rolling development of enterprises. Therefore, the core content of cost management of construction enterprises is the responsibility cost management.