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Research On Cost Control Of JL Company Based On Value Chain Perspective Management

Posted on:2021-03-25Degree:MasterType:Thesis
Country:ChinaCandidate:X T MaFull Text:PDF
GTID:2381330602977704Subject:Accounting
Abstract/Summary:PDF Full Text Request
The chemical industry is closely related to people's clothing,food,housing,and transportation.It is the basic industry of the national economy and one of the pillars of the material industry.With the rapid development of the economy,people's awareness of environmental protection has become stronger and stronger.For chemical companies,overcapacity of some coal chemical products such as urea,methanol,chlor-alkali,and the country's industry based on energy saving and environmental protection,reducing energy consumption The structural adjustment makes the profit margin of the company smaller and smaller,forcing coal chemical companies to strictly control costs if they want to survive.inventory loss,these problems have affected the overall efficiency of the company,restricting the development of the company,and need to take effective measures to solve the above cost control problems and gain competitive advantage.JL company is mainly committed to the research and development,production and sales of new products and technologies such as petroleum,chemical industry,new energy,energy saving and environmental protection.In recent years,as the price of oil continues to fall,the cost of raw materials has risen sharply and environmental protection pressure has continued,coupled with global integration,more and more brands have joined the competition.Therefore,it is necessary to further strengthen cost control,rationally plan enterprise costs,adopt scientific and effective cost control methods,reduce costs,and improve the competitiveness of enterprises in the market.By combing JL's company operating conditions,cost management and cost control methods,it found out its cost control problems.At the same time,according to the characteristics of the company,re-examine the cost control system of JL from the perspective of the value chain,and extend the scope of cost control from the internal value chain of the enterprise to the value chain of the upstream supplier of the enterprise and the value chain of the downstream customer of the enterprise,and optimize and build the enterprise integrity Value chain to achieve effective control of corporate costs.This article tries to find out the problems in JL's cost control based on the theory of value chain and the actual situation of JL's cost control.From the perspective of the value chain,evaluate and analyze the company's cost control.Analyze the internal value chain and external value chain of JL Chemical Company,clarify the allocation of the cost of its main and auxiliary value activities,and the value-added of individual value-added activities,analyze and compare whether the cost of each activity matches its importance,and find inefficient Non-value-added operations;The upstream supplier value chain analysis and downstream customer value chain analysis are performed on various aspects,such as the procurement methods of JL Chemical Company,the product quality of upstream suppliers,and the relationship between suppliers and customers and enterprises.And design the cost control plan,apply it to JL enterprises.Through the application of implementation cases to propose perfect countermeasures,the company's cost control has been improved to a certain extent,cost management has been further improved,and the company's efficiency has been comprehensively improved,making it in the forefront of the industry.
Keywords/Search Tags:Chemical Company, Value Chain, Cost Control
PDF Full Text Request
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