| The establishment of the socialist market economic system of China has the highway construction enterprises facing serious competition,and China entering WTO will make the competition more serious. How about to strengthen the competition strength of enterprise by combining the reality of trade and enterprise and adopting effective cost management procedure to control the cost have become a new subject . This article regards northwest project as target of surveying and studying. At the same time,the author analyses cost current situation of the trade and uses relevant theories of responsibility accounting in highway construction enterprise's cost-control,which prove that responsibility accounting management procedure become effective and feasible when it is used in highway construction enterprise.Chapter 1 and Chapter 2 explain that the responsibility accounting systems apply to cost management practice has historical necessity by starting with recommending the purposes and meaning of selected title,and it has introduced the basic theory of the relevant responsibility cost at the same time. Chapter 3 and Chapter 4 are the core of this article,their contents included mainly several following respects:First of all,the author evaluates and analyses cost management current situation of northwest project,and points out some eminent questions existing in cost management of highway construction enterprise ,such as,at the respect of responsibility combining profits and rights ,and the question in examining the incentive mechanism etc. All of these will lead to high cost of the construction enterprises.Secondary,it has also studied the application of the responsibility accounting in the highway construction enterprises' cost management by combining northwest project' reality. From the divisions of in the responsibility center,the resolvement of responsibility cost and the establishments of responsibility budget to the setting-up of the scientific and rational examination mechanism,the article has used " the method of goal cost" and the relevant theories of management psychology among them.Chapter 5 summarizes the article,and it points out the advantages of responsibility accounting by comparing it with tradition cost management. At the same time,it 100ks forward to the popularization of the responsibility accounting in the application of highway construction enterprise. |
