Research On Cost Management Of Construction Enterprises Guided By The Cost Chain

The construction industry occupies an important position in the national economy of our country.It is one of the pillar industries.With the global competition has become increasingly fierce,foreign large construction enterprises enter into the domestic market,the construction enterprises in China has undergone great changes.Therefore,it is an urgent problem for the construction enterprises to improve the cost management level according to the changing situation.The purpose of this paper is to build a cost chain theory,the cost chain theory is applied to the construction enterprises,on the basis of the analysis,find out the long board and a short board,the enterprise’s own advantage,make up the insufficiency,so as to continuously improve and enhance the ability of cost management,to achieve the strategic target of enterprise core.First,collect relevant literature and information,expound the research background,purpose and significance,analyze the research status at home and abroad,and review the existing literature based on it,then elaborate the research contents,methods and main innovations of this paper.Secondly,analysis the main problems of the construction enterprise cost management and cost management theory and practice of synchronization issues,draw lessons from the traditional cost management theory in construction enterprise of successful application of main system,basic procedures and management methods,in order to meet the modern cost management mode and the theory of cost management of construction enterprises to improve the environment of the main direction and the matters needing attention.Third,by drawing on the essence of the traditional theory,looking forward to the innovation of the real need will to improve the cost management theory,combined with the enlightenment of the value chain theory on cost management,building the chain cost management theory with the feature of ring clasp clustering,namely the cost chain theory,in order to meet the need of modern cost management of construction enterprises.Fourth,combined with the operation characteristics and business processes of construction enterprises,we analyze the factors that affect the cost management of construction enterprises from the two aspects of internal cost chain and external cost chain,and then establish the index system of influencing factors by using cost chain theory.Fifth,designing questionnaires,pre issuing and issuing the questionnaires,collecting the data collected by questionnaires,and testing the reliability and validity of the data to ensure the reliability of the data analysis results.Using principal component analysis to analyze the above data and summarize the key aspects that affect the cost management of construction enterprises.Finally,according to the eight key factors summarized,the cost chain theory is used to improve the cost management of the construction enterprises.