Research On Cost Management Of C Enterprise From The Perspective Of Value Chain

With the improvement of national economy,the demand of consumers for automobile products is becoming more and more diversified,and the original single product structure has been unable to meet the long-term development needs of enterprises.Many automobile companies have set out to diversify their layout.However,as a product with a long research and develepment cycle,it is obviously impossible to achieve a competitive advantage if they want to succeed in product promotion in a short period of time.However,it is necessary for enterprises to increase the input of new products to take diversified layout.During this period,it is very important to control the cost of enterprises.Since the domestic automobile industry has become more mature in recent years,the agglomeration of the automobile industry is becoming more and more prominent.The competition of automobile enterprises is no longer limited to the confrontation between individual enterprises,but the cooperative competition in the enterprise value chain.the traditional cost management method,taking the internal production activity of the enterprise as the main cost control point,The neglect of the influence of the external activities will inevitably lead to the distortion of the cost information,which can hinder the cost analysis activities,and it is no longer suitable As a new cost management method,the cost method based on value chain is used in the automobile industry,not only can the cost management task be carried out more comprehensively,but also the enterprise takes the goal of maximum management of the customer value,more effectively meet the needs of the customers and improve the value advantage.This article takes the domestic automobile manufacturer C enterprise as an example,through the research to its cost management present situation,found that its current cost management mode has little effect on its cost management;So I introduce the value chain cost theory,through constructing the internal core value chain of the enterprise to analyze the internal cost management of the enterprise,subdivide the activity and cost,I find that the key link of the cost management within the value chain of C enterprise is Researching and Development,procurement,production and sales;In these links,there are many problems that affect cost management,such as the change of R & D design scheme,the weak independent R & D ability of enterprises,the waste of materials in R & D link and the loss of R & D personnel are the mainproblems of R & D link.However,the management of materials in purchasing link is difficult,the cost of material quality is aggravated,and the lack of supplier management has affected the change of cost.Under the influence of R & D technology and the low quality of R & D personnel,there is a lot of material waste,and the sales link is restricted by the mistakes of the existing marketing strategy,which also brings cost pressure to the enterprise.In addition,by constructing the industry value chain,the position of C enterprise in the value chain is clarified,and the impact of the interaction between enterprises and upstream suppliers and downstream customers on the cost is understood.By comparing with the benchmark enterprises in the value chain of competitors,the enterprises are helped to find their own advantages,disadvantages and make up for the deficiencies.Finally,the countermeasures are put forward to improve the competitive advantage of enterprises in view of the problems existing in each value chain.