| In recent years,lead-acid battery industry is facing various pressures such as market saturation,increasing environmental pressure and enterprise transformation.If it want to stand steady in the industry,effective controlling cost has become a powerful means for theenterprises to wincompetitive advantage.Generally speaking,the cost strategy of the company lay more emphasis on controlling most of the production chain,elaborating the evaluation standards in an attempt to reduce costs.However,the cost control method has not achieved the results desired,worse still,overcorrecting even to a certain extent,resulting in the phenomenon of product quality decline.Therefore,this paper tries to take Q company as an example to analyze and introduce a set of cost management model based on value chain to improve the cost control efficiency of the company.Value chain cost control is a kind of management concept innovation,it not only contains the resources consumed by the activities of cost,also contains the relationship between value chain of enterprise management costs,more comprehensive to reflect the actual cost of the whole production consumption which the enterprise,so as to help enterprises to improve cost control.This paper selects Q company as the research object.First,by analyzing its current cost management status,it reveals and summarizes the main problems in its cost management.Secondly,from the internal value chain,industry value chain and rival value chain analysis of three aspects of Q company specific cost drivers,and from the breakdown of production operation,the upstream suppliers,and the value chain of the downstream customer value chain,value chain cost control model was constructed for the Q company,in order to break through the existing traditional cost control method,seek Q company's fundamental cost reduction,in the end,Suggestions of Q company set up the value chain system and strategic alliance,enhance market competitiveness for the enterprise. |
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