Shield Subway Construction Project Cost Management Methods

Since the start of open policy, China national power especially the economic power has improved a lot. Urban and rural infrastructures also enjoy huge development. Since 90 years last century, the subway as the representative of the rapid urban rail transit construction expands very rapidly in China. Till the beginning of 2010, there are 32 cities in China have subway systems or have subway construction projects. The government invested budget over one hundred billion yuan in developing subway. Now it gets more and more competitive in bidding for the subway construction projects among construction enterprises. So how to improve cost management and economics efficiency under the premise of guaranteeing projects’quality now becomes an urgent problem for Chinese construction enterprises.Liability cost method of accounting is an important branch of modern management. This is the responsibility as the theoretical basis of accounting, internal economic responsibility to meet the requirements of each branch of the internal economic and business through the line planning and control, performance appraisal and evaluation in order to achieve an internal accounting control system and methods. As a more advanced accounting methods and management tools, liability cost method is widely used in building construction industry. However, the use of responsibility in corporate cost accounting cost control and decision-making process, there are still some problems and shortcomings. In this thesis, based on the Group A project of Beijing Metro Line in case of the construction method used under the shield of the proportion of cost and impact on factors that reveal corporate responsibility in the use of cost problems and lack of to the cost of the enterprises to strengthen management, improve economic help.This paper contains five chapters. The first chapter is the introduction. It narrates that the development of the Mass Transit Railway in China. The second chapter reviews the cost of management theory and the theory of responsibility based on the cost method. The third chapter describes the common methods of the current subway construction, combined the comparisons among different construction methods with characteristics of subway construction. The fourth chapter states the responsibility and cost of the project in case the status of implementation, existing problems, and recommendations proposed for improvement and measures. The fifth chapter is the summary of the thesis.The contributions of this thesis are as follows. From the real case of Beijing Subway Group A Line, based on cost responsibility as a theoretical guide, the thesis tests whether the diameter of the Beijing Subway Line responsibility of the project cost system is perfect, and whether the mechanism is effectively implemented. It also gives suggestions for improvement of the problems identified and measures to improve the management level of enterprises. There are still points that need further study in the cost of subway construction enterprises to adopt the responsibility for cost management and control methods. For example, how the construction companies of different size and different amount of responsibility to design different project and cost assessment system, how to introduce new technologies, new technology more effective under the conditions of the cost of management control through the line. These aspects are worth further study.