Research On Responsibility Cost Management Of Railway Engineering Project

For the national traffic system construction,the railway construction project is the basic part,the rapid development of railway construction projects in the city,process construction enterprises in the market further intensified.in this situation,construction enterprises want to quickly establish the development advantages and occupy a place in the market.As an effective management concept and means,the time of responsibility cost management is not long,making the responsibility accounting in the process of engineering project management,to promote and realize the railway construction enterprises more scientific and reasonable management and control of cost,to help enterprises gain more operational benefits.Therefore,to propose reasonable opinions and suggestions for railway engineering projects,the further promotion of the quality and efficiency of responsibility cost work is significant.On the one hand,this article discusses the research results of responsibility cost management,involving the basic connotation of responsibility accounting,the basic connotation and attributes of responsibility cost,the basic connotation,attributes,steps and principles of responsibility cost management.On the other hand,combing the relevant literature of different countries and regions,investigate and analyze the basic situation of responsibility cost management of railway construction enterprises in operation and development process,summarizes the defects and deficiencies: the responsibility definition is not clear,the key responsibility cost process control confusion,incentive mechanism unreasonable phenomenon.On this basis,the paper summarizes the root causes of the problems: the responsibilities are not clear,power distribution is not clear,management and control deficiencies in the process of work,performance analysis and evaluation norms are not unreasonable.Next,according to the defects and deficiencies of railway construction enterprises in the process of responsibility cost management,to improve and improve the rational opinions and suggestions: establish a sound responsibility cost control system,strengthen responsibility cost process management and constraints,scientific and reasonable performance analysis evaluation mechanism.Finally,according to the actual case of the responsibility cost management in a railway project,the basic theory of responsibility cost management is further explored,at the same time,the enlightenment obtained.