The Research On Responsibility Cost Management Of Railway Construction Enterprise

Railway construction project is the foundation of the national transportation system construction. In the continuous development of urban railway construction project, the long investment cycle and larger investment become the most attention problems to the investors. Under the fierce market competition, if construction enterprises want to improve their own competitiveness, must pay attention to the problem of cost management. The stand or fall of cost management situation can directly influence their competitiveness. Responsibility cost management, as a new management methods and ideas, implement the application of responsibility accounting in project management, can promote the level of cost management in railway construction enterprise effectively, and promote the improvement of the economic benefits. Therefore, perfecting the responsibility cost management of railway construction enterprise has a certain practical significance.Firstly, the paper expounds the related theory of responsibility cost management, including the concept of responsibility accounting; the concept and characteristic of responsibility cost; the concept, characteristic, principle, process, significance and the application in railway construction enterprises of the responsibility cost management. Secondly, through reading related literature both at home and abroad, site investigation the present situation of the responsibility cost management in railway construction enterprises, analyze and summary the current common problems of responsibility cost management, including that the responsibility system is not perfect, the division of power and responsibility is inaccurate; incentive constraint mechanism is unreasonable; the process of purchase, use and storage of material is chaotic; the inappropriate use of mechanical, "quality cost" problems. Based on these problems, dig into the causes responsibility cost management problems of railway construction enterprise:the imperfect of responsibility system, lack of process control, lack of responsibility cost analysis, the imperfect of performance appraisal system. Then, in view of these problems and the causes of these problems, put forward measures to improve responsibility cost management in railway construction enterprise. Finally, based on a practical project of responsibility cost management in railway engineering, analyze the theoretical system and the application process of the responsibility cost management, and summarize the revelations from the case.