Research On Cost Management Of W Construction Enterprises Based On Value Chain

Construction industry is an important industry to promote the economic development of our country,which has a certain role in promoting social development and economic level.However,in recent years,due to the rapid economic growth,the competition in the construction industry has become more intense.In such a large environment,if the construction enterprises want to keep the competitive advantage,they can control the cost through the cost management method.So,if we want to achieve the goal of cost control,we must adopt advanced cost management concept.In this paper,by introducing the idea of value chain,the value chain is applied to cost management.Using such a cost management idea,not only can help construction enterprises achieve the purpose of cost control,but also can find a breakthrough in the complex market environment.First of all,this paper analyzes the connotation of value chain and value chain cost management based on the collection of relevant literature at home and abroad.Secondly,taking w construction enterprise as an example,this paper makes an in-depth analysis of its basic characteristics,business process and cost structure.By studying the current situation of cost management of the enterprise,it finds that problems such as inadequate management of subcontracting links,difficulty in forming supply chain and many non value-added costs exist in the enterprise,and puts forward solutions to the existing problems,so as to summarize the concept of value chain cost management Necessity for W construction enterprise.Thirdly,through the way of questionnaire,combined with activity-based costing,further study the application of W construction enterprise value chain in cost management,and analyze the effect of its application.Finally,this paper expounds what guarantee conditions w construction enterprises should need to achieve value chain cost management,and draws a conclusion.The innovation of this paper is to introduce the idea of value chain into the cost management of construction enterprises,expand the application scope of value chain cost management in the construction industry,and through the analysis of the key costs in each link of the value chain,make a suitable plan for each cost,and finally achieve the goal of reducing cost.The disadvantage of this paper is that the selected case company has its own characteristics,so the conclusions drawn may not be applicable to other construction enterprises;the research process needs a large number of data support,because some data are difficult to obtain,so this paper only selects representative aspects for research,and the research results may be biased;this paper is based on the perspective of the construction company,The analysis process is one-sided;the improvement suggestions proposed in this paper still need to be tested in the practical application of W construction enterprise.