Research On The Strategic Cost Management Model Of Construction Enterprises Based On The Improvement Of International Competitiveness

Under the background of the rapid implementation of the "Belt and Road" initiative,China’s construction enterprises ushered in a new development stage,that is "going abroad".Faced with excellent foreign peers,how to seek advantages and development in the competition has become an urgent problem to be solved for Chinese construction enterprises.Cost management ability is an important factor to measure the competitiveness of construction enterprises.Therefore,if China’s construction enterprises want to stand out,they must improve the cost management level and cultivate lasting competitive advantages.Strategic cost management emerges and develops in a market environment of increasingly intense competition,its main purpose is to enable enterprises to occupy a dominant position in the future competition.However,from the current situation of China’s construction enterprises,the idea of strategic cost management is far from being widely applied,cost management level is low.In view of this it is necessary to build construction enterprise strategic cost management mode based on promoting the international competitiveness by combining the strategic cost management with a construction company.With the construction enterprises in China as the research object,This paper has sorted out strategic cost management and international competitiveness as well as the relationship between them,and combining the reality of construction enterprises,pointed out the existing problems in their cost management,such as weak strategic cost management consciousness,ignoring the cultivation of international competitiveness,neglecting enterprise overall management and insufficient application of strategic cost driver analysis.Following the principles of strategic orientation,combination of construction enterprises at home and abroad and comprehensive benefits,this paper has established a strategic cost management mode of construction enterprises based on the promotion of international competitiveness.This mode aims at improving international competitiveness and contains four parts.Firstly,China’s construction enterprises are divided into three levels: high,medium and low based on the assessment of international competitiveness,corresponding to the three general strategies respectively:expansion strategy,torsion strategy and defense strategy.Secondly,through the value chain analysis,this paper is to clarify the advantages of enterprises,and then determine the specific competitive strategy;the cost control method based on strategic cost driver analysis further strengthens the competitive advantage and ensures the realization of the overall strategy.Finally,the model implementation effect is evaluated through performance evaluation.At the same time,this paper adopts wall comprehensive scoring method,analytic hierarchy method for quantitative analysis.In addition,in order to ensure the practicality of the constructing mode,this paper selects a specific construction enterprises in China for simulation application,and puts forward the safeguard measured of the application of this model from five aspects:improving the whole strategic cost management consciousness,enhancing the enterprise technological innovation capability,ensuring the construction project construction quality,increasing the whole safety production education,and perfecting the enterprise information system.