Abstract: Responsibility cost management is one of the methods for cost management. To establish and improve the responsibility cost management system and enhance all employees' cost consciousness could assure final fulfillment of total objective cost. This paper believes that it is effective to control cost in enterprises' production activities by classifying responsibility centers within enterprises and carrying out business accounting, governance, monitoring and checking on controllable cost.

Key words: cost, responsibility cost, financial management

摘要： 责任成本管理是成本管理的方法之一。建立和完善责任成本管理制度,提高全员成本意识,可以保证总的目标成本得以最终实现。文章认为划分企业内部成本责任中心,并对其可控成本进行核算、控制、监督与考核是对企业生产经营活动进行成本控制的有效形式。

关键词: 成本, 责任成本, 财务管理