责任成本管理是现代化成本管理的方法之一,它是将直接发生成本的各作业单元划分给项目结构若干个责任中心,根据各责任中心可控制的责任范围、企业定额、取费标准和结算价格将“标前预算”编制成责任成本预算,然后逐层分解,采取合同 Responsibility cost management is one of the methods of modern cost management. It divides each operation unit directly incurring costs into several responsibility centers of the project structure. According to the controllable responsibility scope of each responsibility center, the enterprise quota, the charge standard and the settlement price The “pre-budget” into the responsibility of the cost of the budget, and then layer by layer decomposition, the contract