| In recent years,the international financial situation has been affected by the financial turmoil depressingly,the traditional core industries suffered most in that environment,with energy,chemical engineering,manufacturing,real estate and construction industry encountering the worst trouble.Development of China's real estate and construction industry is not encouraging.In recent years,they have got great support from the government and keep alive narrowly,while still taking off the market,real estate development and construction companies must find the proper way to ensure the future development.Methods are varied but original,cost management is the most basic core part whenever companies are seeking to make improvement.Value chain management is a management activity based on the enterprise value chain analysis,mainly including enterprise internal value chain,the industrial value chain and value chain of competitors and other related information.By analyzing the value node of their own,they are able to create value for the enterprise,and determine the impact of environment where the company is in on itself and give analysis and make decision on that basis.Value chain management can help companies discover their own value growth points.By strengthening those values points,companies enhance their competitive strength,forming monopolistic or competitive advantage.There is a close relation between the value chain accounting and cost management.The combination of value chain management and cost management constitutes a new cost way of management analysis and decision-making,not only helping companies find cost management deficiencies and effective management,but also helping enterprises realizing re-integration of existing cost management model,reflecting the overall operating conditions of system,timely providing of a variety of information for the cost of activities of the corporate.Compared with traditional cost management model,value chain cost management better fit their own situation,and it is hard to be copied by competitors.This paper mainly research in the method of literature research and case study analysis.In the second chapter,it firstly reviewed the relative theory of the value chain and cost management.The third chapter starts with a case study,using the construction companies JXJG as a example,and makes detailed analysis of its specific use of the value chain cost management.With the ever changing status of internal and external environment,JXJG company is able to adjust the relative policies,the application of value chain cost management has played a significant role.In contrast with other construction companies,JXJG 's value chain cost management concepts and methods are more representative and operable,thus providing reference to the innovation of value chain cost management.In Chapter IV,it makes analysis at the project level,and makes reasonable collection and allocation of project operating costs,and calculates the project cost and the promotion of competitive position of the company to summed up the implementation effect of strategic cost management of JXJG,finally making the conclusion that JXJG reduces business costs from external transaction costs and project operating costs,thus enhancing the core competitiveness of enterprises.At the end of the article,it makes a detailed summary of the application of JXJG company's value chain cost management.Many scholars have done a lot of in-depth researches in cost management.Value chain theory provides cost management with a new research direction.Therefore,this article follows a certain logic and makes integration of relative researches about the value chain cost management research around an actual case.Through researching in the theoretical framework of value chain cost management,with the use of the successful case of JXJG company,it makes a detailed description of the specific process of JXJG company's strategic cost management implementation,providing a reference for other companies. |
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