The Study Of Value-chain Cost Management Mode

With the rapid development of economy and information techniques, the society has stepped into knowledge economy society. The environment of market, technique, management and information has changed a lot in nature. The result of it is that the value competition has become new competition form and the company's operational goal has varied from the profit maximum to value-added maximum. However, as the important component of competition strategy, the present cost management modes have not been fit for the changed environment obviousely, and can not satisfy the needs of value management. As a result, we must explore new cost management mode to satisfy the requirments of modern economy and value management from now on. As the effective value management tool, the value-chain accounting theory presents the theoretical guidance for re-construction of cost management mode. Therefore, the study purpose is to advance a new thought of value-chain cost management mode by combining value-chain accounting theory and cost management theory to break through present model's limitation and unfitness for new surroundings, satisfy the needs of value management, cultivate the lasting competition advantage, improve the core competitive capacity and realize the goal of value-added maximum.This thesis is composed of following 5 parts:Chapter 1 The exordiumThis chapter introduces the thesis's study goal and background at first, pointing out that the present cost management mode can not satisfy the the requirments of modern economy and value management under the changed economy environment, and the goal of re-constructing cost management mode is to change the incommensurate situation. Then it demonstrates synoptically the thesis's study thoughts, methods and framework, describing the thesis's figure. At last it gives a conclusion of study innovation and deficiency. Chapter 2 The value-chain accounting theory and cost management mode innovationIt is composed of 3 parts. Firstly, the author brings forward personal viewpoint about value-chain accounting basal and applied theory on the basis of present study fruit, pointing out that it matches with the modern economy, which can direct the cost management mode to reconstruction. Secondly, the author puts forward the the value-chain cost management mode as innovation. Thirdly, the paper probes into the essentialness of value-chain cost management mode and its probability and feasibility.Chapter 3 The theoretical framework of value-chain cost management mode The author redesigns the value-chain cost management mode's theoretical framework, including basal theory and applied theory.Chapter 4 The account system of value-chain cost management model At first, the author presents the Activity-based Cost (ABC) as the mode's account system and proves ABC's effectiveness and feasibility. Secondly, the thesis discusses systematically the ABC's application into value-chain cost management mode.Chapter 5 The control system of value-chain cost management mode The remarkable difference among cost management modes lies in cost control system, which always changes along with environment's transformation. The main content is composed of 6 control steps, and each one is given systematically and generally discussion.In all, the cost problem is not a new study subject, but an important subject to be attached importance to. The new environment challenges the present cost management mode, the author just only bring forward the viewpoints about value-chain cost management mode's theoretical framework, account system and control system due to the limitation of capacity and time, and there are short of the further study and cases, which is the thesis's deficiency and can guide my further study direction.