The Research Of Cost Management Which Based On The Value

Cost is the key of the enterprise management, is not only an important index of external measure of enterprise management level, is also the important data of the enterprise for production decision, no companies don't pay attention to the cost. Affected by national economic environment, the diversification of market competition, the enterprise cost, profit space get smaller and smaller, and in the face of increasingly diversified consumer demand, domestic products market is a single, differentiation is small, less competitive, companies are starting to change management ideas, paid attention to the problem of cost management, the competition between enterprises are transformed into cost management competition, cost management is the enterprise top priority.For enterprises, to enhance the competitiveness of the enterprise, especially the strengthened enterprise's core competitive ability, to be the industry benchmarking enterprises; For customers, they hope to get the low price product, high quality service, cost management idea transformation is imminent, and must be huge change. To think from the perspective of value chain, and then achieve the effective combination of the value chain and cost management, make the enterprise can realize on the basis of the value chain cost management.Specifically, this paper briefly introduces the research background and significance, first of all, the theoretical cost management basis which based on the value chain were described in detail, starting from the two aspects of the value chain and cost management; Secondly, to construct a cost management system based on value chain, this part describe the combination of use the homework cost method, target cost method, SWOT analysis and value chain cost management elaborated; Again, the key of the article-JAC Motors' cost management case study based on value chain, combining the reality of enterprises, from the inside, vertical and horizontal value chain: the cost management situation of JAC Motors,and gives further improvement measures and improved security measures; Finally, the conclusion of the thesis and outlook for future research. In this paper, the main research conclusions: First, facing the fierce competition in the market, in order to improve the viability and profitability, enterprise should use the value chain cost management to replace traditional cost management. Through optimizing the value chain, the enterprise can further reduce the cost and gain more competitive advantage; Second, tooptimize the internal value chain based on customer demand, Manage research and development, production, transportation and other links, enhance the value of the whole value chain of output; Third,to harmonize the value chain upstream and downstream enterprises, completes the supplier relationship management and customer relationship management, greatly reduces the product cost, enhance the competitive capability of product; Fourth, to strengthen the cooperation with transverse enterprises, formed a strategic alliance, and achieve complementary advantages,achieve each enterprise value maximization; Fifth, the quality of the products is the foundation of enterprise competition, innovation is the source of enterprise for the sustainable competitive advantage.