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在2020年新冠疫情爆发后，全球经济受到了强烈的冲击。在经历了全民抗疫后，目前中国经济已经逐渐复苏，开始稳定的发展。作为经济发展状态的“反光镜”，石油天然气行业从2020年初新冠疫情蔓延以来，由于油气需求的抑制，国际油价出现大幅跳水。当前，新冠疫情趋于稳定，我国石油和天然气工业逐步摆脱了低迷状态，并有了较好的发展势头。随着新一波的市场红利，我国油气工业进入数字化、智能化的时代，对上游油服企业的产品和服务质量提出了更高的要求。海默公司是我国非国有石油天然气服务公司的代表，在相关行业中具有举足轻重的地位。随着产业数字化转型，下游石油公司对智能产品的新要求，海默公司需要进行战略转型，以巩固现有的市场优势，增强核心竞争能力。然而，海默公司现有的成本管理系统与公司的新战略目标不相适应，难以有效地实现公司的战略转变。因此，对海默公司现有的成本控制状况进行了分析，发现了问题所在，并提出了一套新的成本控制制度，以促进公司的战略转变。

在文献研究中，笔者首先梳理了各种理论的发展和国内外学者的理论成果，对这些理论进行了总结和比较，并从科学性、全面性和实效性的角度选择了价值链视角作为本文成本控制优化的基础框架。然后通过查阅相关资料，结合我国实际情况，选取了具有代表性的案例公司——海默科技有限公司进行分析研究，从其现有的成本控制系统来看,发现其成本控制系统与企业战略目标不匹配,控制流程不全面,注重内部成本控制,忽视外部成本控制等等。

在此基础上，本文对海默科技股份有限公司的新一轮战略目标进行了进一步的划分，以达到更具有可操作性和指导意义的目的，并对各个目标进行了相应的成本控制，将“上层建筑”落实到了“经济实处”，并运用价值链分析方法对其进行了扩展分析，建立了较为完善、科学的成本控制系统。在建立了新的系统之后，将其应用到海默科技股份有限公司2020年的运营中，目前海默公司的成本管理在内部价值链中表现得较好，但在招标、研发等过程中还是存在一定的问题，在上下游企业及竞争对手相关的外部价值链的成本的控制上，海默科技仍然存在着一些问题，没有关注到竞争对手及上下游企业与自身成本控制之间的关系。通过这样更客观、更精确分析结论，可以更好的找出海默科技在成本控制方面的不足之处，并对这些不足进行了优化改进意见，以便以后企业进行改进。最后，本文对这些优化意见的实施提出了一些保障建议确保该方案的执行，同时也希望能够对类似的企业具有借鉴意义。

After the outbreak of the new crown epidemic in 2020, the global economy has been severely impacted. After the whole people's fight against the epidemic, China's economy has gradually recovered and started to develop steadily. As a "reflector" of the state of economic development, since the spread of the new crown epidemic in the oil and gas industry in early 2020, due to the suppression of oil and gas demand, international oil prices have plunged sharply. At present, the new crown epidemic has stabilized, and my country's oil and natural gas industry has gradually gotten out of the downturn and has a good momentum of development. With the new wave of market dividends, my country's oil and gas industry has entered an era of digitalization and intelligence, which has put forward higher requirements for the quality of products and services of upstream oil service enterprises. Haimo is a representative of my country's non-state-owned oil and gas service companies and plays a pivotal role in related industries. With the digital transformation of the industry and the new requirements of downstream oil companies for intelligent products, Haimo needs to carry out strategic transformation to consolidate the existing market advantages and enhance core competitiveness. However, Haimo's existing cost management system is not compatible with the company's new strategic goals, and it is difficult to effectively realize the company's strategic transformation. Therefore, the existing cost control status of Haimo Company is analyzed, the problem is found, and a new set of cost control system is proposed to promote the company's strategic transformation.

In the literature research, the author firstly sorts out the development process of various theories and the theoretical achievements of domestic and foreign scholars, and summarizes and compares these theories. The value chain perspective is used as the basic framework of cost control optimization in this paper. This article is mainly a case study article. The research object of this article is Haimo Technology Co., Ltd. From its existing cost control system, it is found that its cost control system does not match the strategic goals of the enterprise, and the control process is not comprehensive. , focusing on internal cost control, ignoring issues such as external cost control.

On this basis, this paper further divides the new round of strategic goals of Haimo Technology Co., Ltd. to achieve more operability and guiding significance, and controls the cost of each goal accordingly. The "superstructure" has been implemented into the "economic reality", and the value chain analysis method has been used to expand and analyze it, and a relatively complete and scientific cost control system has been established. After the new system was established, it was applied to the operation of Haimo Technology Co., Ltd. in 2020. At present, the cost management of Haimo Company performed well in the internal value chain, but in the process of bidding, research and development, etc. There are certain problems. Haimo Technology still has some problems in the cost control of the external value chain related to upstream and downstream enterprises and competitors, and has not paid attention to the relationship between competitors and upstream and downstream enterprises and its own cost control. Through this more objective and accurate analysis conclusion, we can better find out the deficiencies of Haimo Technology in cost control, and optimize and improve these deficiencies, so that the company can make improvements in the future. Finally, this paper puts forward some guarantee suggestions for the implementation of these optimization opinions to ensure the implementation of the scheme, and also hopes to have reference significance for similar enterprises.