Based On The Responsibility Of Homework Cost Accounting Application Research Of BP Engineering Company

30 years of reform and opening up,China's construction industry has been sustained and rapid development,the construction industry has continuously strengthened its market position as a pillar industry in national economy.However,with the development of market economy,construction enterprises face the fierce market competition.As the types and characteristics of construction engineering project is increasingly complicated,the lean construction products,engineering service way diversification,the process of marketization,on the degree of lean cost management of construction enterprises is also more and more demanding.However,from current situation of construction enterprise management,operating cost management basic adopt the "vulgar" of the traditional management mode.This obviously has been unable to meet the demand of the development of modern construction enterprise,only before the extensive management pattern,according to their own production and management situation,establishment conforms to their requirements and can adapt to the production mode of cost management,the enterprise cost management goals in horizontal and vertical double decomposition,participation and management,make to improve the efficiency of cost management,on the premise of guarantee the quality of engineering as far as possible to reduce costs,maximize interests.This article first elaborated the research background and significance,reviews the research status at home and abroad.Is introduced based on the operation of the relevant theories of responsibility accounting system.And then to Chongqing blasting company cost management system as the research object,by looking at Chongqing blasting company cost management files,the cost of collecting relevant data,understand the Chongqing blasting cost management and financial management of the overall situation,and based on the Chongqing blasting the company's management and staff of the finance department of research and interviews,widely understand the relevant responsible opinion of cost management,compared with the overall situation of the research results,the objective evaluation of the original cost management system operation,the effect of various observation found that Chongqing blasting construction enterprise cost management there is a direct cost overruns seriously,indirect cost division and allocation is not clear,using the model with hosting of package,such as the extensive management,unreasonable salary system and analyzes the problems such as the cause of the problem is the lack of a set of perfect cost management system,the cost budget is not scientific and department cost goal is not clear,do not pay enough attention to the cost of process control,evaluation incentive mechanism is not reasonable.Put forward the countermeasures to solve the problem,based on job responsibility accounting application in the construction enterprise cost management is discussed.First of all,according to the project to undertake to finish homework as the basis in the process of dividing the responsibility center,and then set a budget cost target for each responsibility center,strengthen the construction process of cost control,and for each responsibility center for performance evaluation based on homework,rewards and punishment is clear.Provides a reference for the construction enterprise cost management.