价值链视角下基于BSC的施工企业战略成本管理优化研究  

Research on the Strategic Cost Management Optimizing of Construction Enterprises Based on BSC from the Perspective of Value Chain

作　　者：陆秀兰 LU Xiu-lan(Real Estate Registration and Trading Center of Jintan District,Changzhou City,Jiangsu Province,Changzhou 213200,China)

机构地区：[1]江苏省常州市金坛区不动产登记交易中心,常州213200

出　　处：《价值工程》2025年第1期26-29,共4页Value Engineering

摘　　要：通过引入施工企业内、外部价值链为战略成本分析工具,分解施工企业战略。在施工企业的价值链分析中,从结构与执行两个维度全面探究施工企业战略成本的驱动因素。基于这些分析结果,对施工企业的业务、组织和产业层面进行精细化调整,即针对其内外部价值链进行优化,从而构建出一套适应施工企业的战略成本管理模式。同时,为了确保战略成本管理体系具有系统性和全面性,选择采用平衡计分卡这一评估工具,针对施工企业战略成本管理体系施行绩效评判,为其战略成本管理的优化提供有力的决策参考依据。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.

关 键 词：价值链分析 平衡计分卡 战略成本管理 施工企业 

分 类 号：F275.3[经济管理—企业管理]