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Research On The Cost Control Of TY Construction Group Based On Value Chain

Posted on:2020-07-05Degree:MasterType:Thesis
Country:ChinaCandidate:D D LiFull Text:PDF
GTID:2392330572491783Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
The proposal of “comprehensively deepen reform” represents the direction of the basic national policy in the future.In the previous round of reform,China's industries have achieved rapid development,the construction industry is no exception.With the deepening of economic reforms,the lack of traditional cost control has brought pressure to the transformation and upgrading of the construction industry.In order to gain competitive advantage in the reform wave and make up for the deficiency of traditional cost control,construction enterprises need to apply the value chain concept to cost control.Through the research on value chain and cost control,it is found that the value chain cost control method is more comprehensive than the traditional cost control method.Therefore,in order to make up for the shortage of cost control in construction enterprises and optimize cost control,it is of great significance to apply the cost chain cost control method to construction enterprises.In this paper,TY Construction Group is selected as the case object.On the basis of clarifying research background and significance,the research status of value chain and cost control at home and abroad is summarized,the research contents and methods are determined,and the related theories are elaborated.Through on-the-spot investigation,the paper obtains relevant information about cost control of TY Construction Group.Combining with the general situation of the Group,it expounds the current situation of cost control of TY Construction Group from three aspects: cost composition,cost control content and cost control results.According to the current cost control status of the group,the questionnaire was designed,and the results of the questionnaire and the group's cost data were used to analyze the problems in the group's cost control from the perspective of the group's internal and external value chains.Finally,in order to improve the cost control of enterprises and gain competitive advantage,in view of the problems of the bidding management in the internal value chain of TY Construction Group that need to be optimized,the construction stage cost control is not in place and the completion acceptance stage cost control awareness is weak,some suggestions are put forward,such as optimizing bidding management,strictly controlling construction cost and enhancing cost control consciousness of completion acceptance.In view of the problems of high purchasing cost of suppliers,lack of cost controlfor downstream subcontractors and neglect of competitors' value chain analysis in external value chain,this paper puts forward some improvement suggestions,such as strengthening supplier purchasing management,paying attention to subcontractor cost control and establishing competitors' value chain concept.
Keywords/Search Tags:Value chain, TY Construction Group, Cost control, Value chain cost control
PDF Full Text Request
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