Control Study Within The Value Chain Theory-based The Wxyt Engineering Company

Internal control of the enterprise is the key management of modern enterprise management mode, and it can improve enterprise management level and enhance the competitiveness of enterprises important means. For construction enterprises, it has some special characteristics. The construction product cycle is long; it covers a wider; one-time investment was large. Due to the uncertainties of the product quality and cost, it is very important to enhance the enterprise's internal controls of the construction. In order to improve their management level, it is necessary to improve the enterprise's internal control system of the construction of is the construction enterprises. Based value chain management theory, from a point of strategic height, this paper analyses the value chain of the construction enterprises and improve internal controls policies. It is very meaningful for construction enterprises to implement the advanced management methods to create a favorable internal environment. In this paper, the theory of value chain management from the perspective of value chain management will be explored, and its ideas on the construction of enterprise internal control system are built up to help businesses improve internal control system based on improving the core competitiveness. This paper first studies the value chain and the relationship between management and internal control. On this basis, the characteristics of construction enterprises is combined with COSO report and the "basic norms of internal control," and the internal control framework is proposed; elements of the construction enterprises based on value chain management Construction of internal controls were studied also. Finally, Wuxi rock Co., Ltd is studied on the design and implementation from the perspective of the value chain, and the process of internal control, the effect was demonstrated. This study can enable the construction enterprises to improve their internal controls and improve management decision-making, and the results have a certain scientific theory meaning and practice value.