The Cost Management Theory Research Of BJTT Enterprise Which Is Based On Value Chain

With the rapid development of economy,the managers of enterprises have jumped out of the scope of enterprises but gradually expand to the periphery of enterprises when they make decisions.Therefore,he traditional cost calculation methods that only consider the internal production activities and allocate manufacturing costs according to a single standard cannot meet the needs of modern enterprise managers for management.The cost analysis from the perspective of value chain can solve this problem very well.As a new method of cost management,value chain analysis focuses on processes and operations,which is strategic.When decision makers develop business strategies,they can provide relevant cost information to help decision makers make the right strategy.At the same time,they can help enterprises to reduce costs in many ways,and improve the competitiveness of products in the new market environment.In this paper,through the combination of theoretical research and the case study of BJTT enterprises,through the study of relevant domestic and international literature,and combined with the actual situation of BJTT enterprises,the cost management from the perspective of value chain is studied.First of all,it introduces the theory of cost under the view of value chain.The related theories of value chain and the theory of value chain cost are introduced.In addition,in this chapter,the cost calculation method is screened,and the cost calculation method is introduced briefly,and the calculation method of the value chain cost in each value chain is determined.Then,it analyzes the internal value chain and the external value chain of BJTT enterprise.Then,according to the analysis of the value chain structure and related data of BJTT company,it calculates and analyzes the cost of different value chain.Finally,according to the conclusions obtained,we optimized the reform of BJTT enterprises and put forward measures to guarantee the implementation of the value chain cost model.Through a series of studies,we can see that:firstly,for the cost calculation of the value chain perspective,it have both theoretical and practical significance.Secondly,through the calculation and analysis of the cost of BJTT enterprise value chain,find the focus of cost management for the enterprise.Thirdly,it is essential for BJTT enterprise to construct their cost management model from the perspective of value chain and strengthen the research and development capabilities,and a series of improvement measures,such as strengthening R&D capability,improving production technology and enhancing the connection with customers and suppliers,are needed.