The Research Based On The Value Chain Of The Z Enterprise Cost Control

Since the 21 st century, China’s satellite communication technology has made a rapid progress, more and more enterprises have been running business of the satellite antenna production. In the meantime,many overseas satellite enterprises also having occupied the market share in China,which makes Z,the same as the Manufacturer of satellite antenna faces the enormous pressure of market competition.An enterprise which wants to obtain larger profits is essential to start with cost control. Due to the actual cost of products have been distorted by the adoption of traditional cost management mode, the enterprise pricing problems has appeared for a time.Based on this, a new method of cost management by reference in this paper, value-chain cost management mode, to improve the enterprise Z’s management and administration and to help enterprise Z with maintain the lower cost, sequentially the competitive advantage of enterprise Z will be enhanced.This paper firstly giving a introduction for the relevance theory of value chain and value chain cost management,and making an analysis for the current cost management situation and problems of enterprise Z. Secondly, introducing the value chain cost method for the enterprise Z, by applying activity-based costing to reprice analysis for the enterprise production in the analysis of enterprise interior value chain; by comparing the upstream suppliers with the downstream distributors, gives the choice that suppliers is more ideal; after the comparison with competitors in the competitors value chain, arrives at a conclusion that enterprise’s fit and unfit quality. The last, establishing an idea of value chain strategic union and putting forward a measure that to maintain strategic union motivation and supervision, to further deepen the value chain cost management of enterprise Z so as to maintain enterprise’s long-term competitive superiority.