Study On Cost Analysis And Management Of Contruction Enterprises

Construction industry as a pillar sector in the national economy,facing the challenge of economic globalization,information internetization and market competition,etc.Currently,the construction enterprises exist the universal phnomenon that high cost but low efficiency.So the cost management is in the primary shape yet,which only focus on saving and control.On author's opinion,to change this situation is key to break through the traditional mode of the construction enterprises cost management.This paper comprehensively uses cost analysis method,the cooperation theory and value net theory,puts forward the new ideas about cost management that is the construction enterprises cooperative value cost chain management.Based on the cost results from a strategic perspective,the paper studys the value of the two adjacent domain,including cost analysis and cost management,analyses construction enterprises value net structure,value chain management and the application value of cooperative cost management and process.By these theories bases,the paper puts forward the value net cost analysis method,builds the construction enterprises cooperative cost value chain management system and researches the application of this management.This cost management system broadenes cost management category,openes a new field of cost management,improves the cost management informationization level,especially explores a road for the future development of construction enterprises cost management.The different breakthrough would be described as follows:1.Applying with the value network,the paper analyses the construction enterprise cost, puts forward a new cost analysis method.2 The construction enterprises cost management pays more attention on value cost chain,changes the cost management ideas that pursuits the cost results,not only cost savings.3.Based on the cost analysis with value net,the paper builds the construction enterprises cooperative value cost chain management system,in order to change the construction enterprises' widespread problems,such as high cost,low efficiency and low level of informationization.