| As a pillar industry in China,construction industry is the backbone of China’s construction of the "Belt and Road" and plays an important role in promoting economic growth and social progress.However,with the rapid development of economy and the change of market situation,the fierce competition in the industry has become a white-hot trend,and the profit space of construction enterprises is constantly compressed,which greatly hinders the development of enterprises.And the cost control methods of most construction companies are too outdated,cost control focuses on the construction link,and there is no concept of cost control for all employees and the whole process.How to link strategy and cost,implement strategic cost control,and build a perfect cost control system to achieve high-quality development of construction enterprises is an urgent problem to be solved.However,the introduction of the value chain in the cost control of construction enterprises expands the scope of cost control,can control the cost of enterprises to the maximum extent,and achieve the goal of maximizing enterprise value.Through the external value chain analysis,the cost control of the enterprise is raised to the strategic level,which is conducive to enhancing the market competitiveness of the enterprise.Through the internal value chain analysis,it is helpful to urge enterprises to eliminate ineffective operations as much as possible,realize optimal allocation of resources,and then achieve the purpose of reducing enterprise costs.The main purpose of this study is to establish a cost control system pertinently by combining the value chain with cost control,so as to improve the efficiency of enterprise cost control.In this paper,the case study method is adopted to explore the cost control optimization path of S construction enterprise from the perspective of value chain with ABC costing method.By analyzing the current cost control situation of S enterprises,it is found that S construction enterprise has problems such as lack of external cost control,backward cost control methods and inadequate cost analysis.The main reasons are that S construction companies have deviations in their cognition of cost control,fail to effectively pay attention to cost drivers,lack of analysis of upstream and downstream companies and competitors,and lack of awareness of strategic cost management.In order to make s more comprehensive construction enterprises to effectively control the cost,for the cause of S construction enterprise cost control problems,the value chain analysis of S construction enterprises is carried out,and a value chain cost control system that conforms to S construction enterprises is established.Then,combined with the practical engineering case S enterprises,the system is applied,verify the above method one by one,and the enterprise cost is reduced from the benchmarking management,transaction cost and capital cost of the external value chain,and the engineering project of the internal value chain is reduced.During the operation,find and eliminate the invalid operation and solve the problems existing in the cost control of the S enterprise.Finally,in order to make the system run normally,some suggestions are put forward from the aspects of information technology and organization system.The construction of this system aims to help enterprises deal with the problems existing in cost control comprehensively and timely from the perspective of company strategy,thereby strengthening the cost control efficiency of enterprises and improving the efficiency of enterprises,and also hopes to provide some reference for other construction units in cost control. |
