Research On FL Project Responsibility Cost Management Optimization

With China’s entry into WTO and the development of economic globalization,Chinese enterprises and international transnational corporations are competing on the same platform.The rapid economic development has brought unprecedented competitive pressure to China’s construction industry,more and more construction enterprises will focus on cost control,low-cost in the market to win more development space.In order to seek better development,China’s construction industry began a round of management innovation-led reform,and responsibility cost management as a modern cost management method has attracted the attention of China’s construction enterprises,has been applied in the large-scale engineering project management and gradually matures.YG Company of China Railway is the last level company in China Railway System.Because of the lack of experience in project management,the effect of cost control is not ideal,and it is urgent to explore a set of scientific and powerful cost management methods.This paper takes the responsibility cost management of FL project of Yg Company of China Railway as the research object,through analyzing the current situation of the responsibility cost management of this project,finds out the problems in the management process and the related causes,on this basis,the management optimization scheme and supporting measures are proposed to ensure the desired effect.Firstly,this paper introduces the background and significance of the research,collates the domestic and foreign research achievements,as well as the research content,research methods and innovation.Secondly,it introduces the related concepts and theoretical basis of responsibility cost management,which lays the foundation of this paper.Then it explains the FL project construction enterprise and the project department,from the FL project responsibility cost management specific content,it is found that the main problems are theoretical and practical fault,inadequate budget management,improper cost process control,incomplete normative analysis of accounting,weak performance evaluation.Through the analysis of the causes of the problems,this paper puts forward the corresponding optimization measures on the original responsibility cost management scheme,such as strengthening the cost consciousness of the whole staff and standardizing the basic work,perfecting the responsibility cost management mechanism,strengthening the cost process control,introducing the latest financial sharing platform,improving the responsibility cost analysis and determining the responsibility distribution of departments,perfecting the responsibility cost check and cashing system,in order to improve the effect of the responsibility cost management of FL project,this paper puts forward the guarantee measures of the optimization scheme of the responsibility cost management,and forecasts the effect of the optimized responsibility cost management.Based on the research of FL project responsibility cost management optimization,this paper explores a set of project responsibility cost management optimization scheme which can be used in Yg company of China Railway,and provides a train of thought for this unit to strengthen the project responsibility cost management,the aim is to raise the level of project cost control,to achieve scientific cost control,so as to improve the benefits for profit maximization.At the same time,it also provides a reference responsibility cost management optimization scheme for other similar enterprises.