成本中心：成本中心是能控制成本发生的任何责任中心。
Cost center: a cost center is any responsibility center that has control over the incurrence of cost.
目标责任成本管理是工程项目管理的中心内容。
The cost management by objective is the central part of engineering project management.
成本管理方面，在阐述了如何划分成本中心、确定可控成本后，重点就如何编制责任预算和确定预算收入进行了较为详细的分析。
In cost management, it is expatiated on how to fix on cost center and controllable cost, then focused on how to plan responsibility budget and how to make certain the budget revenue in detail.
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