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Cost management is an important part of enterprise management and is fundamental to the survival and development of enterprises. Cost management is of great significance to promote production and cost-saving, strengthen cost accounting, improve management, and enhance the overall management level of enterprises. In this paper, different factors affecting mapping are combined with a group intelligence algorithm to study virtual network mapping, which dissects enterprise cost management in a new perspective and analyzes the relationship between enterprises in each supply chain and the association between the processes of each link in the supply chain. The algorithm uses node CPU, node degree, and neighboring bandwidth resources as advisors' strategies, respectively, and customers consult multiple advisors in the process of constructing mapping solutions, and the advisors give suggestions to customers according to their strategies. CGS-VNE uses an advisor-guided search mechanism to ensure the diversity of mapping solutions, which can fully explore the solution space and derive high-quality enterprise costing solutions through iteration. Whether in evaluating enterprise cost control or enhancing enterprise cost control capability, the value chain theory can be practically applied to clarify the current situation of enterprise cost control under the premise of combining theory and practice and truly achieve the fundamental purpose of helping enterprises to fully implement cost control. [ABSTRACT FROM AUTHOR]