[摘　要]　介绍了基于价值链的成本控制理论，从企业、供应商、客户及竞争对手四方面出发，从价值形成的角度分析了建筑企业成本控制的步骤和措施。基于价值链理论的成本控制应以成本最优为出发点，遵循三全一严的控制原则。

[关键词]　价值链理论,建筑企业,成本控制

Abstract: This paper introduced the theory of cost control based on value chain. It analysed the cost control processes and methods by the process of value production in the architecture enterprises. Cost control scope is involved in enterprises themselves, suppliers, clients and competitors. Cost control based on value chain must build up strict thought of value management, which includes all the staffs, all the orientations and the whole process in the architectural enterprises.

Key words: value chain theory; architectural enterprises; cost control

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[2]夏虹.企业的价值链与成本优势探讨[J].企业经济，2003（9）.

[3]曾肇河.建筑企业价值链管理探索（上，下）[J].建筑经济，2004（6）.

建筑经济，2008（8）：104-106