Research On Optimization Of Cost Management Of DB Company

With the rapid development of economic globalization and market economy,the competition between enterprises will become more and more fierce.Although the competition among enterprises is represented by competition among elements such as price,quality,time and service,the most important factor that decides the competitive advantage of enterprises is price,and the main source of price is cost.As the most important part of enterprise management,cost is not only an important indicator for judging the level of enterprise management,but also an important basis for enterprises' production and operation decisions.How to strengthen cost management and make enterprises stand on the unbeaten forest of competition is the eternal topic that every enterprise must attach great importance to and strive to solve.This paper,taking the cost management of DB Company as the research object,discusses the new thought of cost management of DB Company based on value chain.The purpose of this study is to optimize and enhance the cost management level of DB Company by using value chain cost management,to reduce the cost of DB's overall value chain activities,improve the economic efficiency of enterprises,and ultimately enhance the competitiveness of DB companies.The full text is divided into six chapters.The first chapter is the prolegomenon,which introduces the research background,research significance,the research content,the research method and the possible innovation points.The second chapter summarizes the research literature on cost management at home and abroad,and lays a theoretical foundation for DB Company to implement value chain cost management.The third chapter systematically analyzes the current situation and problems of DB Company's cost management.The fourth chapter analyzes the necessity and feasibility of DB Company based on value chain cost management and the constructs value chain cost management model of DB Company.The fifth chapter discusses the application strategy of value chain cost management in DB Company's cost management.The sixth chapter summarizes the research of this paper,and puts forward the lack of research and future prospects.The cost management method proposed in this study also has some reference value for other enterprises.Value chain cost management is the tool to realize enterprise management and development strategy.The study of the application of value chain cost management in enterprise practice can help enterprises update the concept of cost management and establish a perfect modern cost management system.It is hoped that the proposed cost management optimization method has certain reference value and reference significance to other enterprises.