Study On Cost Management Based On Consumers Value Theory In Agricultural Machinery Industry

It is modern society's two main themes to build a harmonious society and a new socialist countryside in China.So how to increase the income of the farmers, develop the rural economy and narrow the gap between cities and countries is the issue experts and scholars to consider. Development of agricultural mechanization and agricultural modernization is the only way. However, because of the consumer groups with some particularity, such as the low level of knowledge, low income etc.and. In recent years, foreign enterprises involved in agricultural machine and the market competition is more intense. So the cost management of farm machine business focus not only confined to the internal cost of production management, agricultural machinery industry need to apply the value chain analysis methods, on the basis of the customers value theory broaden cost management vision, pay greater attention to the consumers costs management, get more agricultural machinery customer satisfaction, thereby enhancing their competitiveness.This paper applys customers value theory, the theory of cost management and marketing theory, on the basis of cost-related basic theory, adopts qualitative and theory analysis and empirical analysis methods, discusses the problems of modern cost management in angricultural machine enterprise and puts forward that angricultural machine enterprise must attach importance to consumer value in order to upgrade its core competitiveness. Then design cost management, quality cost management and, sales and after-sales services cost management of agricultural machinery enterprises are discussed in details. Discusses that agricultural machinery enterprises at reflect customer value concept all times in these areas can eventually achieve customer value while achieving business value. Finally, analysis the success in cost management practices and existing problems of shifeng Group under customer value concept the guidance though empirical analysis mathods. The paper always thinks of a concept: Enterprise stands in the views of customer, analysis the consumer cost, and brings the consumer cost of agricultural machinery into enterprise cost management areas to achieve a win-win or win-win purposes.The full text contains seven chaptersChapter 1 Introduction This chapter deals mainly with the thesis topics background, the purpose and significance of the exposition of farm machine cost management research development, the research perspective, study thought, methods and possible innovation.Chapter 2 Cost Management Theory Outline Based On the Customer Value Theory This chapter mainly discusses the concept of customer value, Analysis the characteristics of customer value and its drivers. And relative theory about cost management, Defines the focus of cost management under the guidance of the customer value theory in enterprise. And clearly brings forward that design cost management, quality cost management and sales and after-sales services cost management are the research priorities in this paper although that product cost management is important also.Chapter 3 Design Cost Based on Customer Value Theory In this chapter puts forward the importance of design in the priduction process of enterprises, Analysis the impact on downstream production of agricultural machinery enterprises in the process of designing, Through value engineering analysis methods, and target cost management approach discusses in details the design cost management process and it's control measures of agricultural machinery enterprise. Design costs are calculations cost which is a production cost by caculated by drawing on the virtual manufacturing technology management and according to technical and economic scale about performance, structur that production design requirements, and production process request and after the products are made in normal production conditions. In this chapter highlights the way through concurring design to reduce design cost and quality costs in the process of design.Chapter 4 Quality Cost Based On Customer Value Theory In this chapter proposes the key to achieve customer value and the value of enterprises is quality cost management though discussing strategic significance of the quality in enterprises. Quality Cost refers to consumption that in order to meet the specific needs of customers after the products are reached the scheduled quality requests, and the losses caused by not the satisfactory quality. The contents and characteristics of quality cost are analyzed. Proposes in order to manage quality cost effectivly must establish accounting systems, analysis system and quality control system of the quality cost to achieve cost management objectives.Chapter 5 Sales and After-Sales Service Cost Based On The Customer Value Theory This chapter focuses on marketing circulation transfering machinery products to customers conveniently and quickly, and after-sales service strategy in order to realization of agricultural machinery products continued consumption, reduction agricultural machinery user cost. These strategyies include shortening routes, service staff training, the establishment of information networks and other means to carry out cost control. Chapter 6 Agricultural Machinery Enterprise Cost Management Safeguard Mechanism Based On Customer Value Theory Agricultural Machinery cost management safeguard mechanism is some norms established to control these factors that affecte the customers value but can't be controlled by farm machinery enterprises. These measures include government macroeconomic policy to give further support, such as the tax -fee reform, the direct subsidy policy further in place; Legal sector, financial sector to support the agricultural machine, and the rural social security system further perfect. By which the purpose of lowering the agricultural machinery consumer costs can be achieved.Chapter 7 Application of cost management in shifeng group on the basis of customers value theory In this chapter the focus of analysis is some success experience in customers costs management of shifeng group on the basis of customers value theory after Understanding the basic situation, And summes up its cost management problems and provids the recommendations for improvement...