The Research On Cost Management System Of Virtual Enterprise Based On Value-chain

With the market globalization in recent years, the external economic environment of enterprises has changed a lot, so, in order to response to the increasingly fierce market competition and to gain and maintain competitive advantages, the choice of many enterprises is to establish a virtual enterprise aiming at sharing benefits. Meanwhile, the change of environment of modern enterprises challenges cost management seriously, that is, it is objectively required to reform the theory of cost management and to restructure a modal which is appropriate for modern environmental requirements.The creation of value chain theory provides a totally new research perception for the cost management of virtual enterprises, where it will be applied and build its system from the perspective of value chain, so as to enhance the overall competitiveness of enterprises, deeply tap its potential to reduce the cost, and improve the values of both products and companies, therefore, shaping its core competitiveness.Based on a large number of literatures, with normative methodologies, the thesis constructs creatively cost management system of virtual enterprises founded on the concept of value chain. And considered that cost management taking the entire process of value forming in virtual product into account. First of all part one will give us an introduction about the issue background, research theory, practical significance, relevant researches both at home and abroad, and so on, which leads to the following analysis. As the basis of theory the second part will define virtual enterprises, cost management, and value chain. Then the third part will describe in general terms the systematic framework of cost management of virtual enterprises which is brought up on the notion of value chain, including certain primary train of thought, principles, etc. Part four will be divided into three sections to erect specifically the cost management system of virtual enterprises based on the concept of value chain, namely, from the aspects of budget, accounting, and control. And the last part will summarize the major task of the paper and put forward the direction for future study.