Cost Management Research About T Company Based On Internal Value Chain Perspective

In recent years,the wood-based panel industry has been facing the dilemma of overcapacity in the middle and low-end industries and insufficient high-end capacity.As the country further strengthens the control of timber harvesting and sales and the industry's demand demand for technology updates,the disadvantages of the cost management concept of wood-based panel enterprises which used to rely on strengthening raw material cost control and production process control have become increasingly prominent.In the new situation,the integration of the internal value chain analysis method into the enterprise cost management concept will help the enterprise to find out the factors that cause the cost to occur and the factors that affect the cost in the enterprise internal activities,and then grasp the actual consumption of products in economic activities and the correlation between the various factors in order to reduce the cost to the enterprise.This realization of value-added and even the formulation of enterprise strategy has certain practical significance.This article takes T-based panel manufacturing company as the research object,adopts literature research method,case study method and other research methods,based on cost management theory and value chain theory,combined with the research status of domestic and foreign scholars,expounds the internal value.Chain theory is applied to the advantages of cost management theory to modern enterprises.It analyzes the internal and external environment faced by the company,analyzes the current situation and problems of the company's cost management,and focuses on the identification and cost structure of the company's internal value chain.How to use the cost management theory to optimize the company's cost management from the perspective of internal value chain to propose countermeasures and suggestions.First of all,this article identifies the internal value chain,explores the value activities and cost composition of T company,and analyzes the content and existing problems of cost management.It is found that T company has one-sided cost management,waste of the R&D design cost,unreasonable procurement cost structure and unscientific sales cost ratio.The main reasons for the above problems are the weak awareness of cost management,the lack of talents and technology,the imperfect purchasing system,and the imperfect sales service system.According to the research and analysis of the problems and causes,this paper puts forward several optimization measures for the internal value chain cost management of T company.On the one hand,it formulates a plan,firstly establishes and perfectes the company's cost management system on the basis of establishing cost management consciousness,and then strict cost management in the R&D design segment,improving the purchasing system,sales feedback mechanism,inventory management and perfecting the assessment mechanism.On the other hand,strengthen the implementation of safeguards,from the establishment of a cost management system to consolidate the foundation and implementation of cost management staff security,improve the company's cost management system and cost management organization,improve the quality of the company's employees,strengthen the awareness of cost management staff.