This paper expounds character of cost management of project cost accounting system, control key point of founding construction enterprise cost management system.
本文论述了“项目成本核算制”成本管理的理念特征和建立施工企业成本管理体系，掌握成本管理及控制的要点。
Chapter 3, the construction enterprise project management responsibility for the cost of the basic system.
第三章，施工企业工程项目责任成本管理的基本制度。
Chapter 3, the construction enterprise project management responsibility for the cost of the basic system.
第三章，施工企业工程项目责任成本管理的基本制度。
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