The Cost Management Research On Cement Factory In Shanxi Province Base On Value Chain Analysis

With the development of science ang technolopy,the environment of enterprise changed greagly.Enterprises face the competition of value based on core capability,insterd of the competition of aections.This paper introduces the background,mesning,the status quo and developing direction of value chain,and puts forwards the main content and methods.Based on the theory of Michael Peter,and with the sampie of Shanxi Concrete Factory,this paper analyses the status quo of the said factory and industry,points out the difficulty that the factory faced,studies deeply the costs of its value chains and value activities,and finds its key cost composing.The consumption of coal and power is the biggest cost,the materials and manufacturing cost is the second,and the last one is managing cost.These key costs determined the added value of the factory's value activities.This paper suggests that Shanxi Concrete Factory shall change the operation value activities to form its scale-economy,decrease the accessorial cost,strength the technological renovation,and control the key cost agent.Finally the paper points out of the factory should look for investors and establish a join venture.The paper stuies the factory's cost management,competitive strategy,competitive advantage and value chains,and has certain realistic sense.