Research On Responsibility Cost Management Of Y Company’s JT High-speed Railway Construction Project

In recent years,my country’s high-speed rail construction has developed rapidly,and the government has begun to pay more and more attention to the construction of domestic high-speed railways.In 2016,the National Development and Reform Commission proposed a plan to build the main corridor of the “eight vertical and eight horizontal” high-speed railway network,which is expected to be in 2026.All construction tasks will be completed this year.Under the general situation of the vigorous development of high-speed railways,many construction companies have begun to undertake more and more high-speed railway construction tasks.However,with the continuous improvement of the management level of domestic high-speed railway construction projects in my country,the market competition is becoming increasingly fierce,and construction companies want to obtain For project revenue and profit growth,it is necessary to strengthen its own project cost management level and implement low-cost competition strategies.As a scientific cost management method,responsible cost management has been favored by construction companies due to its comprehensiveness,cost controllability,and dynamic management and control.Many construction companies have begun to promote responsible cost management methods on their projects.It is hoped that it can be used as an effective management tool to reduce costs and improve project benefits.As a veteran construction company in China,in the face of increasingly fierce competition in the industry,company Y began to carry out a series of reform measures to improve the company’s competitiveness from within the company.The transformation of responsibility cost management is an extremely important measure in its corporate reform.Based on the above background,this article selects the JT high-speed rail construction project currently underway by Y company as the research object to explore the responsibility cost management of high-speed rail construction projects.First of all,this article defines the related concepts of responsibility cost management,and then analyzes the principles of responsibility cost management and the characteristics of responsibility cost management of construction projects,and sorts out the specific process of the implementation of responsibility cost management in construction projects,and introduces the topic of this article.The two related theoretical knowledge systems have laid a certain foundation for the subsequent case studies.Secondly,this article takes the Y company JT high-speed rail construction project as a case study.First,it explains the general situation of the JT high-speed rail construction project,the main engineering tasks and the specific process of the implementation of the JT project responsibility cost management method.Then this article combines the literature and theoretical foundations and analyzes the current status of the JT high-speed rail project responsibility cost management to summarize the Y company The current problems of JT project responsibility cost management are mainly: unreasonable decomposition of responsibility cost budget,lack of optimization analysis of construction plan,weak management of responsibility cost accounting stage,lack of control over key points,imperfect analysis of responsibility cost,and performance of responsibility cost Six aspects including incomplete assessment.Thirdly,in response to the above-mentioned problems,this article collects company-related information and employee suggestions through communication with Y company employees,and then combined with the domestic and foreign documents that have been consulted to help Y company put forward suggestions to improve its JT construction project responsibility cost management.Suggestions include: decomposing responsibility cost indicators based on the principle of controllability,improving the responsibility network system,using value engineering to optimize construction plans,strengthening the science,authenticity,and efficiency of data management and control in the responsibility costing phase,and strengthening the key points Control measures,improve the responsibility cost analysis system from the perspective of comprehensiveness and diversity,and establish a comprehensive and reasonable performance appraisal mechanism through the two-dimensional assessment of the balanced scorecard.Finally,this article sorts out the research content and the conclusions drawn,and points out the deficiencies of this article and the practical application significance of the conclusions.