A Study Of Cost Management Based On Value Chain Theory In X Hospital

With the continued decline in international oil prices,petroleum and petrochemical industry is facing increasing cost pressures and declining profit status.X is a nonprofit community health center which belongs to PCOC.Not only does it ensure the public interest,it should also take economic efficiency into account and strengthen its cost management.The goal of the cost occurs is to obtain the value,therefore it is easy to catch the cost essence if we carry on the cost management from the value angle.The value chain analysis is a kind of important cost management tool that has the strategic sense.So,this article analyze the way of cost management of X based on the value chain analysis.This article firstly introduces the theory of cost management based on value chain,analyzes the problems in cost management of X,and points out the necessity of the introduction of value chain cost management.Second,constructs and analyzes the external value chain of X which helps grasping the direction of cost management.Third,constructs the internal value chain and calculates the value chain cost of X through the activity-based costing to seek its cost superiority and increment links.To achieve sustainable development,makes recommendations on cost management which in favor of X`s allocation of resources.