责任成本管理是全员、全过程、全方位的管理,构建一个完善的责任成本管理体系对于规范施工企业成本管理行为,提高企业经济效益具有重要意义。责任成本管理是现代工程项目全过程成本管理和全面管理的理论基础,建立完整的责任成本管理体系对于施工企业提高项目管理水平,提高企业综合竞争力和经济效益具有重要的意义。 Responsibility cost management is full, the whole process, a full range of management, to establish a sound system of responsibility cost management for the construction cost management practices, improve the economic efficiency of enterprises of great significance. Responsibility cost management is the theoretical basis of cost management and overall management of modern engineering project. Establishing a complete responsibility cost management system is of great significance for construction enterprises to improve their project management level and improve their overall competitiveness and economic benefits.