| With the rapid growth of my country’s market economy,the competition among various industries has intensified.As one of the important pillar industries of my country’s national economy,the construction industry is facing new opportunities and challenges while gaining rapid development.The competition among them has intensified.The new market development environment puts forward higher requirements for the production,operation and management of enterprises.If enterprises want to survive and develop and seek profit margins,the preferred method is to improve the level of cost management and improve management efficiency.At present,the traditional cost management model adopted by most construction companies has certain limitations,and the cost management model based on the value chain can bring more value-added to the company and improve the economic benefits of the company.Therefore,the idea of cost management in the value chain should be integrated.Introduce into the business development of the enterprise,from the perspective of the value chain,strengthen the relationship with suppliers,customers,and the relationship between the internal value chain activities of the enterprise,so as to strengthen cost management and gain competitive advantage.Therefore,it is of great significance to introduce the value chain theory to the cost management of construction enterprises and to propose specific strategies for its cost management.This thesis adopts three methods: literature research method,case analysis method,and field investigation method,and takes Z company as the research object to conduct research and study on value chain cost management methods.First,it expounds the current research status of value chain cost management at home and abroad,and lays a theoretical foundation for the study of Z company cost management.Define the concepts and characteristics of value chain and value chain cost management theory,and compare the differences and advantages of value chain cost management and traditional cost management.Secondly,by analyzing the current status of cost management of Z company,we found out the problems.Finally,combining the characteristics of the industry and the actual situation of the Z company,the internal value chain and the external value chain are analyzed and calculated,and the Y engineering project of the Z company is selected as the main research object of the case,and the various links of its cost control are comprehensively analyzed.Find out the existing problems in the current production activities,and put forward targeted measures and suggestions based on the value chain thinking to facilitate the overall development of the enterprise and create its own competitive advantage.Based on the research of value chain cost theory and practice,this paper introduces value chain ideas on the basis of Z company’s current cost management model,in order to improve the company’s cost management level and further improve the company’s benefits.At the same time,it can also help other construction companies of the same type.Provide a certain reference for cost management. |