The strategic cost control of faculty construction is the key to the realization of various strategic objectives in colleges and universities. the staff scale,structure,strategic integration,strategic location,the execution of the strategiesand other strategic cost driving factors are studied systematically under the guidance of the theory of strategic cost management of university teaching staff con- struction. And the teaching staff construction cost accounting is analyzed in accordance with the value chain theory,including value chain analysis framework,the value chain strategy cost constitutes,strategic cost accounting,value chain and value chain accounting adjustment,etc. A college teaching staff construction cost control strategy,based on the theory of value chain,is put forwards: to build a reasonable mechanism of the manpower resource,to establish the teaching stafffor scientific cost accounting system,to strengthen the structural strategic cost drivers of strategic cost control strategy,and to strengthen the efficiency as the control strategy. The research content provides theoretical support for optimizing the cost control of teaching staff construction,and provides research methods and sci- entific basis for the strategic objectives,cost management and performance assessment of teaching staff.