责任成本管理是成本管理的现代化方法之一。它是将直接发生成本和费用的各生产单位和业务部门,划分成若干个责任中心,然后根据各中心的责任范围,依据统一的编制办法编制各中心的责任预算,并采取合同的形式逐级进行承包的管理方法。上世纪90年代,中国建筑在责任成本管理原理的基础上,提出了责任成本控制这一概念。即是把成本分解到责任对象,把责任和成本有机结合起来,实现了成本控制与各级责任者的利益对接,有效降本增效。目前,责任成本控制体系已成为了施工企业成本控制的核心内容,并在国内施工企业中被广泛使用,取得了较好的成效。但在责任成 Responsibility cost management is one of the modern methods of cost management. It divides each production unit and business unit that directly incurs costs and expenses into several responsibility centers and then prepares the responsibility budgets of each center according to the scope of responsibilities of each center according to the unified method of preparation and adopts the form of contract Management of contracting methods. In the 90s of last century, China Construction put forward the concept of responsibility cost control on the basis of the principle of responsibility cost management. That is, the cost is decomposed to the responsibility object, and the responsibility and the cost are combined organically to realize the cost control and the interests of the persons at all levels butt and effectively reduce costs and increase efficiency. At present, the responsibility cost control system has become the core content of the cost control of construction enterprises, and is widely used in domestic construction enterprises, and achieved good results. But in the responsibility into