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Research On Cost Control Based On Value Chain

Posted on:2020-08-02Degree:MasterType:Thesis
Country:ChinaCandidate:K Y ZhengFull Text:PDF
GTID:2392330590980892Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid development of the global economy,the mature application of artificial intelligence technology,the penetration rate of smart home appliances has rapidly increased,and the consumer demand has gradually changed to differentiate.The R&D and innovation capability has become a key point for home appliance enterprises to compete.In the face of increasingly competitive market conditions,companies need to use cost control methods to stabilize their market position.The traditional cost control method examines internal activities more,ignoring the comprehensive analysis of the various value activities related to upstream and downstream enterprises and competitors,and cannot meet the needs of modern enterprise cost management.The cost control method based on value chain requires standing at the strategic level,finding out the key nodes in the internal and external value chain of the enterprise,effectively controlling the key factors driving the node,and being applied to management by more and more home appliance enterprises.The event wins a competitive advantage for the company.Aucma Group is an established company in China's white goods industry.It is typical in modern manufacturing industry.It has certain practical significance to analyze the cost control practice based on value chain.First of all,based on the value chain theory,the article uses value chain tools to study the cost control of Aucma Group.The cost structure of Aucma Group and the cost control based on value chain are introduced from two specific dimensions: internal value chain and external value chain.Based on the above analysis,the problems of cost control are excavated,such as the decline of main business income,low market share,lack of investment in R&D,low efficiency of warehouse management,and the lack of a smart logistics system.Finally,based on these issues,the proposed solutions include specific positioning,exploring multiple sales channels,increasing R&D investment,establishing alliances with suppliers,and cooperating with smart logistics companies.According to the analysis of the case study of Aucma in this paper,it has certain practical significance.In order to obtain strong market competitiveness,enterprises must implement the cost control idea based on value chain throughout the whole process of production and operation.At the same time,in the implementation process of the diversification strategy,we will find the right position to cultivate core competitiveness.With the help of big data technology,information can be transmitted quickly and accurately in business processes,thereby improving efficiency,accumulating cost advantages,and promoting long-term development of enterprises.
Keywords/Search Tags:Home appliance manufacturing company, value chain analysis, cost driver analysis
PDF Full Text Request
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