The Project’s Goal Responsibility Cost Management Research Of M Construction Enterprise

Under the background of fixed assets investment increasing, bidding management of construction project will be more and more standardized by nation, and the process of bidding and contracting will be more transparent. As a lot of projects adopted the lowest bid price method and profit margins of the project drastically reduced, the enterprises have to minimize costs and to ensure sustainable development. So the effective use of cost management methods are becoming increasingly important.At present, many construction companies use the method of target management responsibility for management of the cost of the project. Through developing economic incentive measures and mobilizing the enthusiasm of management personnel to decrease cost and increase efficiency, good results have been achieved on the project cost control. Due to target management responsibility in the actual operation of enterprises exists some blind spots and errors, and the specific methods and operating procedures which supporting target responsibility cost management system have not been extensively studied, the effect of the target cost management responsibilities have not been fully realized.Based on the above situation, regarding large construction enterprise groups as the research object, analyzing the status of domestic and foreign thesis, with the development and construction of large-scale construction enterprise group’s goal responsibility cost management as the breakthrough point, they summed up its principles and ideas, and aiming at the existing problem of enterprise cost management goal, they build and perfect the target responsibility cost management of the enterprise, and systematically analyze the target responsibility cost prediction and management system of the operating system, finally see the final effect by tracking study.Through research, we can see that the project’s target cost management responsibility need to combine its responsibility, right, and benefit for the application to the enterprise’s life cycle management; the target responsibility cost management of the enterprises is a very important management method in cost management, and the enterprises need to scientifically and reasonably design and build the target responsibility cost management system.