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The Value Chain Cost Control Research Perpective Of BR Chemical Company

Posted on:2018-12-20Degree:MasterType:Thesis
Country:ChinaCandidate:X X NiFull Text:PDF
GTID:2359330533459990Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the strengthening of the globalization process,the rapid development of modern economy,the management of the enterprise had a great impact.The essence of enterprise development is to use the core competitiveness of enterprises to obtain sustainable competitive advantage,and manufacturing industry to obtain competitive advantage is a key factor in cost advantage.In this regard,many scholars continue to apply research,is committed to access to more advanced cost control methods.Value chain cost control is based on the value chain strategy in the enterprise cost control in an application,after a series of research,has become an important tool for enterprise cost control analysis.There are no scholars from the perspective of the value chain of such as BR chemical company type of chemical enterprise cost control analysis,based on the research and analysis of value chain theory,cost management theory and cost chain cost management theory,this paper takes BR Chemical Company as the research object and analyzes the current situation of BR chemical company,and analyzes its current situation in cost control.Of the main problems of a narrow range of cost control,ignoring the cost of pre-and in the management,not in-depth mining to reduce the cost of the potential;then,the value chain and value chain analysis of the relevant theory and BR chemical company's actual cost of the situation This paper analyzes the various key activities of the value chain of the competitors in the same industry,and analyzes the advantages and disadvantages of the BR chemical company's research and development activities.Activities due to the company's own management problems and the upstream and downstream suppliers are not closely related to the part of the cost of waste,maintenance,security activities,high cost but the effect is not ideal,human resources activities can not advance with the times,the lack of planning,compared to Competitors BR Chemical's products have a brand advantage but scale And it is not clear for the BR chemical company.Finally,from the perspective of the value chain for the BR chemical company's existing problems to improve the proposed recommendations to improve the BR chemical company's current cost control problems in order to achieve the greatest extent possible to reduce the overall cost of the enterprise for the ultimate goal,So that the company can form a long-term competitive advantage in order to expect the conclusions of the study can be similar to the enterprise in practice to help.
Keywords/Search Tags:value chain, internal value chain, standard cost method, cost accounting, cost control
PDF Full Text Request
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