Research on the Strategic Cost Management Optimizing of Construction Enterprises Based on BSC from the Perspective of Value Chain
By introducing the internal and external value chains of construction enterprises as strategic cost analysis tools,the construction enterprise strategy is decomposed.In the value chain analysis of construction enterprises,we comprehensively explore the driving factors of strategic costs from the dimensions of structure and execution.Based on these analysis results,fine adjustments will be made to the business,organizational,and industrial levels of construction enterprises,optimizing their internal and external value chains to construct a strategic cost management model that is suitable for construction enterprises.At the same time,in order to ensure the systematic and comprehensive nature of the strategic cost management system,the balanced score card evaluation tool is chosen to evaluate the performance of the construction enterprise's strategic cost management system,providing a powerful decision-making reference for optimizing its strategic cost management.
value chain analysisbalanced score cardstrategic cost managementconstruction enterprises