| With the pace of people’s lives accelerates,convenient,comfortable and fast-paced subway has become an indispensable part of people’s lives.In the construction of subway tracks,due to fierce market competition and the adjustment of national policies,the profit margins of track-laying construction companies have been continuously compressed.It should be focus on cost management if the company wants to enhance its market position and influence under current situation.Compared with past cost management model,it should be optimized to delicacy management related to responsibility cost.In order to provide an efficient management way for company project management,this thesis is based on track-laying project of subway construction company and highlights the advantages of delicacy management of responsibility cost by comparing the general cost management.The procedure uses the idea of decentralization of responsibility cost management to decompose the cost control process into several links,closely linking cost accounting,control and accountability consequences.The unity of rights,responsibilities and interests should be presented by cost control.All departments can make active response and the cost control can be implemented in practice.The good result of cost control can be guaranteed.On this basis,this thesis raises delicacy management of responsibility cost to have an active control for project cost by the following procedure: confirming responsibility cost center,dividing cost plan indicator,accounting responsibility cost and review and evaluating responsibility cost.It carries out an integrated management from a macro perspective,so as to have a reasonable and effective cost prediction,supervision,analysis,accounting and decision-making,and improve cost management efficiency.The current situation of responsibility cost management of subway track-laying project of A company and its existing cost management problems works as a case,according to delicacy management theory and combine with subway track-laying project construction characteristics,taking subway track-laying project as the responsibility cost management center,to transfer the position of the company’s background control into the foreground control in subway track-laying construction by optimizing the management of controllable factors affecting the responsibility cost of subway track laying operation.A general scheme of delicacy management of responsibility cost is planned by optimizing responsibility cost management of A company.In a premise of ensuring quality,the construction period is reasonably planned,the cost is reduced,and profit has significant increase.The market competition ability of A company is increased,the risk control is reduced which gives an important guarantee for the sustainable development of company. |
