Based On Value Chain Analysis Of Cost Control And Management Of Research

With the science and technology developing quickly, economic globalization makes market competition between enterprises become intense increasingly. It has been the first question of an enterprise to survive and to develop that keeping cost competitive advantage in control and management. Facing the market competition, modern enterprise , who can understand and use modernized theories and methods of the cost control and management, will obtain the initiative in competing and large market shares. The value chain theory has been more and more valued to the modern enterprise, after it was proposed by Michael ·E· Porter. And based on it, some new theories and methods were brought into the cost control and management. It has been proved that they have benefit in gaining competitive advantage for enterprises. Therefore, we should break through the traditional cost idea of cost control and management, and should establish method system of the cost control and management to cohere with the domestic enterprises condition, for obtaining the competitive advantage.The research goal of this dissertation is to consider the cost of an enterprise in the entire process of management to design a value chain through linking enterprise value activities reasonably, then establish the method system of the cost control and management, which matching its enterprise value chain. This will realize the enterprise maximizing value and enhance the market competitive power of the enterprise effectively, by reducing the cost of each value activities.Based on the theory of value chain analysis in the strategic management and profits from the domestic and foreign research results as well as our country reality, the dissertation proposes activities in the enterprise management are linked reasonably, according to intrinsic logical relations of them, then they form a value chain, when the activity in the enterprise management is understood as one kind of value activity. Through analyzing the interior value chain of the enterprise as well as its exterior, the information which is helpful to control and management the enterprise cost, is shown from different respects. And based on the different characteristics of cost value chain, an enterprise is able to utilize the suitable methods of cost control and the management to eliminate enterprise cost inferiority and strengthen the cost superiority. These methods include, the product life cycle and the target cost management used inthe cost value chain link of product research and development and design;the purchase control system which forms an alliance with the supplier and the ABC stock management used in the cost value chain link of material purchase;the just in time and the total quality control used in the cost value chain link of production;the system of the integration distribution used in the cost value chain link of Sales and post-sale service. This dissertation also applies ERP in the enterprise cost control and the management based on the value chain analysis, and proposes a frame of processing cost data using ERP to the enterprise cost value chain various links. At present, because of all sorts of concrete reasons, domestic enterprises have not got the suitable condition to implement the enterprise cost control and the management based on the value chain analysis. So the dissertation proposes the implementation condition and the suggestion in the investigation and study foundation, and explains it by taking the actual situation of an Tianjin cotton and kapok spinning and weaving company as the example.