Cost Control Study On A Oil Company's Overseas Project Under The Value China Accounting

In recent years,due to the developm ent of the domestic market-oriented economy and the deepening of globalization,state-owned enterprise s have expanded their m arket in the intensive competition and condu cted many overseas projects.Comparing to th e domestic projects,the overseas projects bear high risks.How to achie ve high returns depends on the enterprise management;as part of the enterprise m anagement,on one hand,cost control reflects the situations of enterprise management;on the other hand,it also relates to the ultimate profit of the enterprise.The study of cost control m ethods in this thesis is based o n value chain accountin g.Value chain has become a hot topic of the enterprise strategy management since 21 century,the concept of value chain accounting has been extensively spread and injected in the enterprises in China.This thesis is aim s to how to discuss the cost control of oil pipeline construction in overseas project based on value chain accounting and help enterprise to achieve the added value.Firstly,this thesis describes the development situations of value chain accounting and cost control as well as the general background at hom e and abroad;secondly,it comprehends the relevant premise and theory under the value chain accounting;then sums up the cost status of overseas projects of A company according to A company's overseas project data,then finds out the problems and reasons based on the fram ework of value chain acco unting;at last,provides solutions and suggestions to solve the problem in accordance with the problem and based on the basic idea of value chain accounting.In summary,this thesis does a feasibility analysis of the scheme,and hopes that the scheme can be tested and approved in practical application.The study of the overseas projects' cost control of A Oil Company based on the value chain accounting intends to provide some feasible cost control strategies for those enterprises under the intensive competition.Taking cost as breakthrough point and realizing enterprises' added-value by value chain relationships have become the significant focus in differential strategy and cutting cost strategy in the present strategy management.