强化成本意识;强化执行控制;强化过程实施;强化监督考核。责任成本管理提高企业效益、增强企业竞争力的有效管理手段。在实践中,很多工程项目不知该如何推行这一管理模式,或推行不够彻底、效果不够明显,主要原因在于企业管理者和员工的成本意识不强,执行力弱、缺乏有效的成本控制和机制约束。笔者从四个“强化”的角度,对如何使工程项目责任成本管理工作在企业各个项目上全 Strengthen cost awareness; strengthen the implementation of control; strengthen the process of implementation; strengthen supervision and assessment. Responsibility cost management Improve business efficiency and enhance the competitiveness of enterprises an effective management tool. In practice, many projects do not know how to implement this management mode, or they are not thorough enough and the effect is not obvious enough. The main reason is that the managers and employees are not aware of cost, weak execution, lack of effective cost control and mechanism constraint. The author from the four “strengthen ” point of view, how to make the responsibility of the project cost management in all projects in the enterprise