Research On Strategy Cost Management For Construction Corporations Based On Value Chain Theory

With the development of national economy rapidly, the construction industry as one of the pillar industries in china, its scale is more and more big, which has many practitioners. Construction enterprises as one of the main body of construction industry, its level of cost management for industry development and participate in the international market competition has important influence. The traditional cost management mode cannot meet the needs of the market, according to the present situation of our country construction enterprise cost management, introduce the theory of value chain in the strategic cost management of construction enterprises, reduce the cost of management of construction enterprises, improve the core competitiveness of construction enterprises, so as to provide theoretical basis for the development of construction enterprises.Through the analysis of the construction enterprises strategic cost management research achievements both at home and abroad, gives the basic principle of strategic cost management, the basic features of strategic cost management, build the process of strategic cost management system. To determine the construction enterprise strategic cost target as the starting point. Making the competitive strategy of construction enterprise, determine the strategic cost management of construction enterprises, construction enterprises of strategic cost driver analysis, optimization of the strategic cost management system of construction enterprises, the introduction of the Balanced Score Card (BSC) mode of strategic cost management performance evaluation system of construction enterprises. Based on value chain and strategic cost management have consistency and interactivity, combining the theory of strategic cost management and value chain, analyzes the construction enterprise internal value chain and the construction enterprise external value chain, respectively to, optimize of construction enterprise’s organizational structure, enhance the core competitiveness of construction enterprises and strengthen the construction of enterprise strategic cooperative partnership, and decrease the cost of construction enterprise management.Through the performance evaluation of strategic cost management system of construction enterprises to obtain whether level of strategic cost management of construction enterprises to reach the optimum state, according to the BSC evaluation results to improve and perfect the construction enterprise strategic cost management system, provide the improve the strategic cost management system of construction enterprise strategic cost management.