| In recent years,China’s investment in highways has increased,and the road transport industry has achieved rapid development.As China’ s highway investment scale continues to expand,the main road of investment in the road market is diversified,which undoubtedly increases market development.The cost and risk factors bring more difficulties and pressures to the construction companies participating in bidding competition.This is also the main reason for the lower and lower profit margins of construction companies.How can a road construction company be under adverse circumstances in the external environment? To tap profitable space and maintain the competitive advantage of enterprises,construction companies must pay attention to cost management.Cost management is an important method to improve the core competitiveness of enterprises.Cost management can directly reflect the competitiveness of enterprises.Responsibility cost management is a new method and new idea for project management of construction companies.He has realized the application of “ responsibility” and “ cost” in project management,which can effectively improve the project management level of construction companies and further improve the company’ s success.Profitability.Therefore,it is of practical significance to explore and improve the project cost management of highway construction enterprises.At first this article describes the relevant theoretical concepts of responsibility cost management,including the basic concepts and main classification of costs,the basic concepts and characteristics of liability costs,and the basic concepts,characteristics,basic principles,and processes of liability cost management.The second is to build a liability cost management model,including a liability cost management system,a responsibility center,a responsibility budget,and an assessment.Thirdly,by reviewing a large number of relevant domestic and foreign literatures on cost control,combined with the on-site inspection of the operating costs of liability costs in project management of a highway construction enterprise,the general problems existing in the project cost management of highway construction companies are summarized: Responsibility relationship It is not clear,the purpose of cost management is not clear,labor subcontracting during construction,material and mechanical cost control are extensive,and assessment and cashing are not implemented.In response to these common problems,we discussed and summarized the causes of the problems: The liability cost management system is not sound enough,lack of responsibility cost analysis,lack of process adjustment,dynamic control,and the evaluation system is not perfect.Thirdly,on the existing problems and causes of the project cost management of highway construction enterprises,the optimization measures are proposed.Finally,combining with the JH expressway 1 standard liability cost management case,the actual case study of liability cost management is discussed and analyzed.Some inspirations obtained from this are then summarized. |