Research On Optimization Of Strategic Cost Management Of CJ EPCM

With the development of social economy,the market competition in the construction industry is becoming more and more intense.The traditional simple and extensive cost management method cannot completely solve all kinds of problems and difficulties encountered in cost management,which leads to the increase of operating cost,the decrease of economic profit has restricted the core competence and development space of enterprises.With the implementation of national policies such as the Belt and Road and the acceleration of global economic integration,China's construction industry has faced greater international opportunities and competition challenges.In order to adapt to the new economic environment change,it is more important to improve their own management ability and competitive advantage,so it is imperative to explore the strategic cost management mode which is in harmony with the new economic environment.This paper combines theory with practice,according to the actual situation of strategic cost management of CJ EPCM,it is found that there are some problems in the process of its strategic cost management,such as imperfect strategic cost management measures,value chain cost management to be strengthened,comprehensive cost driver analysis and management not in place,risk management ability to be improved,etc.Using the analysis tools of strategic positioning,value chain and cost driver,this paper aims at the problems existing in the process of strategic cost management and the causes of the problems,based on the strategic positioning to strengthen cost management measures,establish value chain network to reduce non-value-added links,strengthen cost driver analysis,improve the strategic cost management risk management ability of strategic cost management optimization program.From the aspects of ideology,Information System Guarantee and system guarantee,this paper puts forward the guarantee measures for CJ EPCM to carry out strategic cost management.Finally,it concludes that the core of strategic cost management is to achieve "cost advantage" rather than simply "reduce cost",it is an effective cost management method that can help enterprises obtain cost advantage,strengthen core competitive ability and improve market competitive position.