价值链理论视角下的建筑施工企业成本管理

Cost management of construction enterprises from the perspective of value chain theory

价值链理论自提出起就被迅速应用到各个行业中,用于对企业进行成本管控。建筑施工企业因其成本管理具有工作复杂、以项目管理为核心及工作目标多样性的特点,更需要在价值链理论的视角下加强成本管控。文章探讨了建筑施工企业内部价值链、外部价值链及项目管理过程价值链的成本管理。

Since the theory of value chain was put forward,it has been rapidly applied to various industries for cost control of enterpri ses.Because of the complexity of work,the diversity of project management and the diversity of work objectives,construction enterprises need to strengthen cost control from the perspective of value chain theory.This paper discusses the cost management of internal value chain,external value chain and project management process value chain in construction enterprises.