Study On Operation Cost Management Optimization Of G Construction Company Based On Value Chain

Construction industry is one of the pillar industries of China's national economy.In the context of China's rapid economic development,the development of China's construction industry is facing new opportunities and challenges.On May 4,2017,Ministry of Housing and Urban-Rural Development release the "" much starker choices-and graver consequences-in " construction development planning ",points out that the construction of investment in fixed assets is one of the important tasks of economic construction,in the next five years,to make our country construction to complete the annual output value reached 7% growth target,to further consolidate the pillar position of construction industry in the national economy.However,the current construction industry is not optimistic.In 2016,both fixed asset investment and private capital investment slowed down,increasing by only 8.1% and 3.2% year on year,which greatly hindered the construction industry.For many years,increasing profit revenue by reducing operating costs is one of the main objectives of Chinese construction enterprises.,however,is still used for most construction enterprises in our country at present the traditional cost management method,although can compress cost to a certain extent,but it is difficult to analysis the whole process of building enterprise specific activities produce cost,the sequence of events of the supervision of construction enterprise resource consumption of the situation is very bad,also the cost of the entire production process management and control,many "hidden costs" caused a lot of waste.So how can the cost management of construction enterprises be optimized to create more profit space?In this paper,starting from the characteristics of construction enterprises,use the theory of value chain and the ABC costing,in the form of case study,studies the optimization of construction enterprise cost management,the concrete research content is divided into five parts: The first part introduced the paper selected topic background,research significance,the literature pertinent to the topic in this paper,we study the finishing and reviewed in this paper,and the research idea of this article,research methods,and expounds the innovation and the insufficiency.The second part introduces the theory of value chain and the ABC costing,and then explains the theory of the combination of value chain and ABC.The third part expounds the characteristics,cost structure and internal and external value chain of construction enterprises,and explains the necessity of implementing value chain operation cost management in construction enterprises.The fourth part to the selected case of G company made a general introduction,after the present situation of cost management,and on this basis,points out that the G construction company the flaws of the current cost management.The fifth part is mainly based on the theory of value chain and the ABC costing,build up the value chain operation cost management method,and applied this method to G construction company,through the analysis of G construction company internal and external value chain operation cost,cost management in the specific production process optimization problems.The sixth part divided into research conclusions and countermeasures,this paper's research results,this chapter of this paper have put forward the value chain cost management method in the construction enterprise to promote countermeasures and suggestions are put forward.