The Research On Strategic Cost Control Based On The Value Chain Theory

With the advancement of information economy, web economy and knowledge economy, modern enterprise use new concepts of management and method to face the intense marketing competition and challenge in succession. The value chain and strategy cost management theory provide a new method of cost control of modern enterprises. In order to cleanly grasp the essence and function of cost, they require that enterprises renew their cost control target and control the cost based on value creating and value providing. A project named as strategic cost control method based on value chain theory is studied to construct the application and implementation flow program for the strategic cost control.In the previous study, theoretical research and practice research on value chain and cost control mainly emphasize some aspect or separate aspects. This thesis perfectly combines the value theory and strategic theory to construct an application flow program for strategic cost control where the value chain is not only used as an analysis tool. The cost control method is also discussed from three aspects of strategic cost control, cost promotion and effect estimation on cost control.This thesis is divided into five sections. The first section is introduction where research background, international research situation and significance are discussed. The research routine, method and innovation are also presented. The second part is the theory of value chain and strategic cost control, describes the theoretical foundation and concept with strategic cost control based on value chain theory and points out the relationship of corporate governance and internal accounting control. In the third section, the application flow program for strategic cost control is constructed and the principles and characteristics are presented. In the forth section, the implementation steps of the application flow program are given and three aspects of analysis, control and estimation in the strategic cost control system are involved. The fifth section discusses that the application flow program is implemented in strategic cost control of some heat-electricity enterprise.