鉴于当前部分铁路施工企业责任成本管理不力，效果不理想的实际，结合铁路项目特色、工作特点，针对性的提出了确保责任成本管理有效开展的措施，对于铁路施工企业深入、高效地开展责任成本管理工作具有参考意义。%Based on the insufficient responsibility cost management and poor effect in railway construction enterprises,the paper ensure the effec-tive implementation of measures for the responsibility cost by combining with the features and working characteristics of railway programs,so it is meaningful for the deep and effective implementation of the responsibility cost management for enterprises.
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