Abstract：Along with the continuous development of socialist market economy，the railway construction enterprises participated in the market competition. The competition in architectural market were basically the competition on cost of projects. The paper introduces the necessity of carrying out the responsible cost control inside of the railway construction enterprises and expounds its main contents，such as establishing the Responsibility Centers，working out the responsible cost budget，strengthening the daily cost control and management ,doing well the examination and distribution works, etc.
张汉湘. 浅议施工企业责任成本控制[J]. 铁道工程学报, 2002, 19(3): 104-106.
ZHANG Han-xiang. PRELIMINARY DISCUSSION ON RESPONSIBLE COST CONTROL FOR CONSTRUCTION ENTERPRISES. Journal of Railway Engineering Society, 2002, 19(3): 104-106.
2002, Vol. 19 
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