Case Analysis Of Responsibility Cost Management Of China Railway Construction Bridge Bureau

Nowadays development of Chinese market environment is accelerating,the industry has also increased the market competition,the construction industry in order to adapt to the social market development trend is also its own production organization mode of operation for the improvement,with emphasis on the engineering project,construction enterprises operating model arises at the historic moment.The cost control of the project is particularly important,and the maturity of cost control in this aspect is an important index to evaluate the improvement degree of enterprise management and management.There is a clear division of work for construction project features,using the method of liability cost will cost control elaboration to the work of each responsibility undertaker in the body,and the responsibility of the reasonable design cost center,the cost management method of enforcement will be the work of the project characteristics into consideration,can effectively help the construction enterprises to improve business performance.The engineering bureau of China railway and bridge construction is a relatively successful enterprise with responsibility cost management.This article start from the research background and significance of this article,reviews the domestic and international scholar the research results of responsibility accounting,and project management,and then from the aspects of definition,related theory and management process outlined the responsibility cost management,and then according to the engineering bureau of China railway and bridge construction case analysis of the construction project responsibility cost accounting budget and decomposition,control and management,evaluation and rewards and punishment the main points of the three aspects of the program and evaluate the effect of its implementation.In the process of budget and decomposition,analyzes the management of "zero profit","secondary decomposition" dynamic monitoring points three program budget,budget,and from the clear responsibility center and rational use of the two aspects of regulation fund to evaluate budgets and decomposition steps.Is studied in the process of control and accounting,timely collect information cost and liability cross the arbitration agency,the key points of three monorail accounting procedures,section and from the cost of super fine effective control and cost accounting to evaluate both control and calculation steps.In the process of assessment and rewards and punishments,probes into the construction efficiency wages do not divide,the bidirectional responsibilitymanagement network and guarantee responsibility consciousness of the whole program points,and from the actual cost and responsibility of two aspects of compatibility and the integrity of the data record for evaluation and rewards and punishments management evaluation.Finally,based on the above theories and case analysis,this paper sums up the successful experience and safeguard measures of China railway construction bridge bureau.The experience includes: implementing "dual-pre control",improving the efficiency of dynamic control and establishing a sound reward and punishment system;the guarantee measures should focus on the improvement of the responsibility cost management system,the correctness of the cost project and the strengthening of the control activities in the management process.