Research On Responsibility Cost Of Construction Companies’Projects Based On Value Chain

In recent years, the development of railway engineering in our country has entered into a accelerating stage, the investment scale is increasing continuously, which brings opportunities for the development of railway construction enterprise, so the tasks for the railway construction enterprises are more and more strenuous. In the highly competitive railway market, through the reform that the present railway project owners carry out construction plan bidding, Party A’s proportion of supplying is also increasing, and the profit space of construction enterprises is getting smaller, the way to get expected profit through previous adjustment budgetary estimate or claim is more and more difficult to break through. In order to achieve the best benefit, the construction enterprises must make effective and controlled management of responsibility cost for projects, the "cost" management mode from the early management of responsibility cost to the management of responsibility cost should become the direction of cost management for modern enterprises.With the development of market economy, the construction enterprises has brought a series of changes in tasks achievement, construction organization, construction mode, assets structure, funds operation and operating management, and has brought many new topics for cost management. Management of responsibility cost is still an emerging management mode for construction enterprises in our country, which brings the "responsibility" into the cost management. Under the environment of fierce market competition, management of responsibility cost is the important means of promoting the fine management. Because construction enterprises are enjoying the minimum profit in the construction link, they must use theory of value chain if they want to change the current situation, and integrate themselves into the management of responsibility cost, to make each link more smoothly in the management of responsibility cost, so as to ensure the realization of quality, time limit for a project, profits etc. This paper makes a research of management of responsibility based on value chain cost for construction enterprises. Combined with the actual cases of construction enterprises and taking the characteristics of the cost in the construction industry and the cost management of typical construction enterprises as a starting point, through the comprehensive analysis of cost value chain of project, this paper forms the management mode of responsibility cost based on value chain for construction enterprises, and discusses the problems of management of responsibility cost existing in construction enterprises in our country combined with this theory. This paper introduces the advanced concept of value chain. Based on the existing research achievement, this paper basically reforms the traditional management of responsibility cost, to lay the foundation for the framework of management mode of responsibility cost based on value chain, and sum up a systematical and effectively mode of cost management in the railway engineering for construction enterprises, to help construction enterprises adapt to the demands of market economy and realize the overall development objectives. With the management mode responsibility cost based on value chain, the construction enterprises save project expenses and reduce construction cost, to bring the profit for the development of enterprises.