Esearch On Theory And Application Of Value-Chain Cost Management

With the accelerated process of internationalization of capital and the great development of global economic integration, advanced manufacturing technology and the timely production and technological innovation, increasing competition among enterprises, cost management is also more and more attention. Despite the emergence of China in the development process of a number of very competitive cost management theory, such as the amount of principal and interest analysis, product life-cycle analysis, but also in practice there are success stories, but in general terms, our the general level of cost management is not high, and the huge gap between the developed Western countries, it is difficult to adapt to technological change, it is difficult to gain competitive advantage in the market place. China has been relatively old-fashioned concept of enterprise cost management, cost management awareness is rather weak, the use of operations management methods and tools are relatively backward, cost management is limited to product manufacturing processes, management focuses only on how to reduce consumption, save costs, These are made of many companies caught in the fierce competition disadvantage. How companies in the fierce market competition, deal with the relationship between upstream and downstream enterprises in order to achieve cost optimization of resources and rational use of effective arrangements, has become the most important issue facing the company.In order to stay ahead of competition in the cost to change the traditional cost management is imperative. This theory of the value chain combined with cost management, the establishment of value chain cost management system, select the X Company's manufacturing enterprises in this typical example, focusing on internal and external value chain, value chain analysis. Meanwhile, in order to make up for the shortcomings of traditional cost calculation, this paper introduces the theory of operating costs, a series of operations of the enterprise as a collection of objects to work as cost allocation, the value of goods collected in the final transfer of all operations to the customer. This will not only provide a more objective cost information, scientific and rational allocation of various manufacturing costs, but also through job analysis, Tracing the source, a reasonable allocation of resources to achieve sustained cost reduction targets. On the basis of the value chain to find business and cost advantages, strengthen cost before, during, after controlling for enterprise resource integration and strategic re-focus on configuration, to achieve added value and create competitive advantage, in order to achieve the lowest overall cost of business, the maximum value of the target. Of the value chain and cost management after evaluation of the effects of X company.Through the analysis of business strategy can help companies to develop a reasonable overall cost of doing business strategies; through the calculation of the external value chain analysis can help enterprises understand the industry and competitor business operations; through the internal value chain analysis and calculation, can accurately identify the fundamental business activities and supporting activities, and cost analysis of these activities. Can be said that the value chain cost management is a method to work deep into the most basic level of practical methods of modern cost management .Maximum value it can be removed in operation, optimizing the whole value chain, control and reduce costs. Although in practice there are many deficiencies, but the value-chain analysis in enterprise cost management has a very broad use, application of value chain cost management is of great significance for the development of enterprises.