| Increasingly fierce market competition has made the industrial layout of most companies gradually extend upstream and downstream,diversification,and realize the entire industry chain pattern.Cost management has become an important means for enterprises to improve their competitiveness.In order to realize value-added in a complex environment,enterprises must seek a cost management model that is adapted to the modern economic environment and meets the needs of value management.Cost management based on the integration of the industrial chain just fits into the complex environment facing contemporary enterprises,and it also reflects the process of corporate value creation.Qi Xiangtenda adopts this model.Qi Xiangtenda is a leading enterprise in the chemical industry,with representative significance and practical significance for its analysis.The idea of this article is to first introduce the relevant theories of industrial chain integration and cost management,and extend the theoretical and practical significance of this article.Secondly,the case analysis method is used to introduce the status of the industry,the status of the company,and the status of the company’s industrial chain in the order of faces,points,and questions.The main part of this article is to take manufacturing enterprises as an example to build a cost management framework based on the integration of the industrial chain,and specifically analyze the content and effects of cost management in R&D,procurement,production,storage,and sales.Finally,a comparative analysis method and a case analysis method are used to summarize the overall analysis of Qi Xiangtenda.After analysis,the following conclusions are drawn: the industrial chain cost management focuses on endogenous growth,the overall cost structure is complex and the management is difficult,and the cost The key aspects of management are not prominent.Based on the conclusions,I put forward suggestions: 1.Extend the scope of industrial chain cost management;2.Use cost information to optimize the industrial chain and build value alliances;3.Strip off non-value-added links of the industrial chain. |