摘要
随着世界全球一体化进度的加快与信息及通信技术的快速发展应用全球范围内都
充斥着告诉流动的资本，企业与企业间的竞争也日趋白热化。面对无限的企业激烈竞
争有限的资源这一局面，企业的成本控制永远是需要老生常谈的话题。在以往传统的
财务会计核算当中，人们往往把精力大部分放在关注产品生产方面的成本，对企业内
部产生的制造成本控制作为重点，仅把单一的成本驱动因素当作成本所产生的动因，
然而这种传统的成本控制方式已经远远跟不上现代企业的快速发展与进步。基于价值
链的成本控制就是在这样的理论背景及实践大环境下萌芽诞生的，其先进优越性的管
理方式也逐渐被企业所接受采纳。战略合作理念作为价值链成本控制的指导思想，是
为了适应面对社会激烈市场环境而产生的变革。价值链成本控制是企业传统成本控制
至少建立而来的，即是发展也是继承。价值链成本控制是一个跨越企业界限的全新成
本控制理念，在强调企业内部价值链管理的同时也重视企业外部价值链的管理，两手
抓两手硬，将以前重点关注与企业内部的传统成本控制，整体全面的延伸扩展到整个
价值链当中。一个持续拥有市场竞争的成熟企业，必然需要理解整个价值链成本，产
品生产的每个环节都会发生成本费用，各种各样的资源的使用消耗也跟随着新价值的
创造，所以，单一的降低企业成本并不是成本控制的最终目标，而是价值增值。成本
管理的内容也不单是生产环节，其包含了前期设计研发，采购，中期施生产、施工，
一直到后期销售与售后的全部环节过程。要想确保价值链竞争性转换为企业的竞争性，
就要必须实现价值链的整体增值
本文采用了案例分析的方法，以价值链成本控制这一理论为基础进行分析，研究A
石化建设企业基于价值链的成本控制体系，并从此案例分析中得到结论和相关启示，
从而达到对建设施工企业成本控制给出理论和实践指导的目的。本文研究的基本思路
是：第一步进行文献综述，了解相关价值链成本控制的研究背景，并与国内、国外专
业领域教授学者的科研成果相结合，比较系统的研究分析及整理价值链成本控制这一
新式理论。之后再从这一理论为出发点，紧密结合工程建设施工业的自身特点与案例
中企业的实际具体情况，通过对案例企业成本动因及内、外部价值链的全方位的研究
分析，为后面的内容打下基础，最后，与案例分析相结合，寻找研究基于价值链理论
的成本控制在企业中如何具体实践的方式和渠道，并得出结论、启示，展望未来
关键词：成本控制价值链理论建设施工行业
ABSTRACT
With the rapid development of global integration and the rapid development of
information and communication technology, the flow of capital is flooded all over the world,
and the competition between enterprises and enterprises is becoming increasingly hot.
Facing the situation of unlimited competition and limited resources, the cost control of
enterprises always needs a common saying. In the past traditional financial accounting
accounting, people tend to focus most of their energy on the cost of product production, and
focus on the manufacturing cost control produced within the enterprise. Only a single cost
driving factor is regarded as the cause of the cost. However, this kind of traditional cost
control is far from being followed. The rapid development and progress of modern
enterprises. Cost control based on value chain is born under such theoretical background and
practice environment, and its advanced and superior management mode is gradually
accepted by enterprises. As a guiding ideology of value chain cost control, the concept of
strategic cooperation is adapted to the changes generated in the face of fierce market
environment. The cost control of value chain is based on at least the establishment of
traditional cost control, that is to say, development is also inheritance. Value chain cost
control is a new cost control concept that crosses the boundary of the enterprise. It
emphasizes the management of enterprise internal value chain and attaches importance to the
management of the external value chain of enterprises. Both hands are hard to grasp both
hands and hard. The former focus on the traditional cost control within the enterprise and the
whole whole extension to the whole value chain. . A mature enterprise with continuous
market competition needs to understand the cost of the whole value chain, the cost of every
link of the product production, the consumption of all kinds of resources also follow the
creation of the new value. So, the single cost reduction is not the ultimate goal of cost
control, but the price. Value added. The content of the cost management is not only the
production link, but also contains the whole process of the early design and development, the
purchase, the medium term production and construction, and to the later sale and after sale.
If we want to ensure that the competitiveness of the value chain is transformed into the
competitiveness of enterprises, we must realize the value increment of the value chain.
Based on the theory of value chain cost control, this paper analyzes the theory of value
chain cost control, and studies the cost control system based on value chain of A
petrochemical construction enterprises, and obtains conclusions and related revelations from
this case analysis, so as to achieve the purpose of giving theoretical and practical guidance to
the construction enterprise based control. The basic ideas of this study are: the first step of
the literature review, to understand the research background of the cost control of the related
value chain, and to combine with the research results of professors and scholars in the
domestic and foreign fields, and to compare and analyze the new theory of value chain cost
control systematically. Then from this theory as the starting point, closely combining the
characteristics of the engineering construction industry and the actual situation of the case in
the case, through the comprehensive analysis of the cost drivers and the internal and external
value chain of the case enterprise, it lays the foundation for the latter content. Finally, it
combines with the case analysis to find the research. Based on the theory of value chain, how
to practice the cost control in the enterprise and how to practice it, and draw the conclusion,
inspiration and look forward to the future.
Key words: cost controlvalue chain theorythe construction industry。。。。。。