Research On Enterprise Cost Management Of Kant & Riese (Gansu) Bio-medical Limited Company Based On Value Chain

With information technologe developing rapidly and globalization processes speeding up, the market competition environment has fundamentally changed. Competition between enterprises has gradually transformed into competition of value chain. Enterprise managers have paid closer attention to implementing enterprise management from a strategic perspective. Tranditional enterprise cost management mode has proved incapable of satisfying enterprises’needs while value chain management makes it possible for enterprises to adopt a new approach for cost control and management.The thesis attempts to establish a systematic framework of enterprise value chain cost management with the main research approach of analyzing exterior value chain based on enterprises’macro-environment and analyzing interior value chain by adopting activity based costing to further analyze problems and a quantitative method to discern exsisting problems in current activities, which serves as a reference for enterprises’implementing of value chain cost management.The thesis consists of six chapters. Chapter One focuses on research background and significance, literature review of related theories and introduction of research methodology; Chapter Two focuses on related theories on value chain cost management; Chapter Threegives an account of company profile and the current cost management and problem of Kant & Riese (Gansu) company; Chapter Four puts forward the framework for enterprises value chian cost management based on related theories and researches. In this part, activity analysis and cost management are carried out in a scientific approach which is based on a comprehensive analysis of industry value chain, competitors value chain and interior value chain; Chapter Five is a case study of Kant & Riese (Gansu) company which applies the framework for enterprises value chain cost management and puts forward suggestions on cost management for the company based on existing analysis; Chapter Six gives a summary for the research and analyzes the boundedness and inadequacy of the mentioned framework.