The Project's Goal Responsibility Cost Management Research Of CX

In the scale of investment in fixed assets increasing daily context, the State management on construction project bidding more and more standardized, bidding and contracting process more transparent, a lot of projects to implement the program the lowest bid, the profit margins of the project drastically reduced, companies have to minimize costs in order to ensure sustainable development of enterprises.Since May 1, 2016, the State Council approved a comprehensive open business in the country by all business tax reform pilot taxpayers, construction, real estate,financial services, consumer services and other business tax to be paid by the paying VAT. Project department budget management, procurement management, input tax processing such as transfer out each business process, has become a crucial affect the level of costs.Project cost management along with the depth of cut of reform, China's construction enterprises of production and organizational structure had changed dramatically. Construction enterprises project management mechanism and become a project manager responsibility system and project cost accounting system.Restricting business survival and development of the main factors project cost depend on the level of management.?The author based on practical experience of construction companies working in,the importance and necessity of the construction enterprise project cost management were fully aware, describes the current situation CX company currently managing the project, analyzed the presence of: the cost of information distortion, accounting period out of control, subcontract management control and other issues. In-depth research on the basis of the use of the main steps highlighted responsibility cost management mode control project costs: central division of responsibilities, the preparation of cost estimates, preparation of cost estimates of secondary liability,liability and cost accounting. Through analysis of the project, to explore a set adapted to the current situation CX, project cost management approach.Under the responsibility of project cost management model, the paper insisted the combination of theory and practice, it points out the responsibility cost management in the application of the principles of project section: bottom-up. Puts forward the main part of the responsibility cost management: cost control, theconstruction team, as well as financial accounting at "Camp changed by" the need to improve the system environment, reasonable tax cost savings.