Research On Activity Based Costing Management Of HJ Construction Company Based On Value Chain

The concept of cost management and the level of cost management directly affect the competitiveness and profitability of the enterprise.The deep-rooted traditional cost management system is difficult to adapt to the requirements of modern enterprise management models.Therefore,cost management is the key point of enterprise management.In the context of increasingly competitive strategic cost management,companies can only gain a competitive advantage by expanding the scope of cost management in depth and breadth based on modern cost management thinking.Value chain activity cost management can not only reflect the characteristics of business management activities,but also make up for the shortcomings of traditional enterprise cost management systems.The implementation of value chain activity cost management can improve the efficiency of the use of enterprise resources,help realize cost control and value appreciation in all links of the value chain,and enable enterprises to obtain competitive advantages with important theoretical and practical significance.The construction industry has an irreplaceable pillar position in my country’s national economy.In the next five years,my country’s construction industry will complete the national planned total output value of an average annual growth of 7%.However,there are many problems in the management and cost management of construction enterprises in my country’s construction industry.At present,most construction companies in my country still adopt traditional cost management methods,and there are a large number of "hidden costs" in cost control.Faced with the fiercely competitive market environment,they have introduced advanced operating cost management concepts and methods to improve the cost management of construction companies.To be optimized,it is imperative to achieve profit goals,which is also the necessity for enterprises to implement value chain-based activity cost management.This thesis is based on value chain theory and operating cost management principles,taking HJ Construction Company as the research object,analyzing its cost management status and problems,and proposing optimization design and safeguard measures.The specific research content is divided into five parts.The first part is the introduction:explaining the topic background,research significance,domestic and foreign research literature,research ideas,research methods,technical routes and innovations;the second part is an overview of the value chain and activity cost management:explaining the value chain theory Concept and content system,the concept,content system and practical significance of activity cost management,the difference and connection between value chain and activity cost management;The third part is the analysis of the current status of HJ construction company’s cost management:first introduce the basic situation,organizational structure,operating characteristics and business processes of HJ construction company,then analyze the current status and existing problems of HJ construction company cost management,and finally propose the implementation of HJ construction company The necessity and feasibility of operating cost management based on the value chain;The fourth part is the design and application of the optimization plan of HJ construction company’s activity cost management based on the value chain:first put forward the design idea of the optimization plan of HJ construction company’s activity cost management based on the value chain,and then design the HJ construction company’s activity cost management system based on the value chain frame,Next is the optimization design analysis of the operation cost management of the internal value chain of HJ Construction Company and the optimization design analysis of the operation cost management of the external value chain of HJ Construction Company.Finally,the optimization plan of operation cost management based on the value chain is included in the HJ Construction Company S project.Specific application and verification;The fifth part is the guarantee measures for HJ construction company to implement value chain-based activity cost management:corresponding specific measures are proposed from ideological guarantee,organizational guarantee,system guarantee,information modernization guarantee and personnel guarantee;the sixth part is Research conclusions and future prospects.