The Research Of Strategic Cost Management In X Company Based On The Perspective Of Value Chain

In the development strategy of Real Estate Company,the cost management is very important.Especially residential products,weak differences between them,the cost is one of the main factors to determine the product market prospects,only to reduce the cost to control the pricing of products,the company is in active position in the market competition.However,the traditional cost management can still play a role in the production and operation,but it has been unable to meet the needs of the company’s overall development,and even played a role in restraint.The implementation of strategic cost management based on value chain perspective,help Real Estate Company of its internal value-added actions and operations,and is expected to grasp the influence of external environment on the company,including the industry value chain and rival value chain.Real Estate Company can also improve its own contact with the upstream and downstream companies to promote collaborative development,and ultimately create more value for customers.Therefore,the strategic cost management model has gradually replaced the traditional cost management model,has become the forefront of the current cost management thinking.However,most of the domestic small and medium-sized Real Estate Company have cognitive limitations,that is,can not be aware of the defects of traditional cost management,and the necessity of building a strategic cost management model from the perspective of value chain.Based on the research results of domestic and foreign scholars value chain theory and the theory of strategic cost management,using the inductive method,comparative analysis method and case analysis,construction of strategic cost management in X company based on the perspective of value chain.Firstly,the analysis of X,the company’s operating status,industry environment and cost management,points out the existing problems in cost management;secondly,the research of X company’s internal and external value chain,value chain,compared with competitors,and put forward a method to optimize the internal value chain;thirdly,strategic cost drivers analysis X the structural cost and executive cost;Finally,SWOT matrix analysis of X company,determine its competitive strategic positioning.On this basis,from the four aspects of employee participation,management system,value chain and performance evaluation,the paper puts forward the suggestion of implementing strategic cost management of X company.