摘要：分析责任成本管理概念及特点，阐述责任成本管理在房地产企业中的应用流程。结合顺义平各庄项目，介绍责任成本管理的开展情况，为相关地产企业成本管理拓宽思路提供参考。
关键词：房地产企业；责任成本；目标成本；应用流程
Abstract：This paper analyzes the concept and characteristics of responsibility cost management，and expounds the application process of responsibility cost management in real estate enterprises. Combined with Shunyi Pinggezhuang project，introduces the development of responsibility cost management，so as to provide reference for relevant real estate enterprises to broaden the idea of cost management.
Keywords：real estate enterprise；responsibility cost；target cost；application process
参考文献
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建筑经济，2021（04）：19-23