Research On Cost Management Of QX Company From The Perspective Of Value Chain

As the growth rate of the passenger car market slows down,the automotive industry market is not expected to be optimistic,and auto OEM and component suppliers at all levels in the industrial chain are under heavy pressure.In addition to technological innovation and progress,a good cost management system helps parts manufacturing companies gain an advantage.The traditional concept of cost management is that cost management is only related to manufacturing costs and only focuses on the production link.The single cost driver allocation mode leads to distortion of cost information.With the development of the market,the practical application of cost management in manufacturing enterprises needs to be optimized.The concept of the value chain perspective is to regard all business activities of the enterprise as links of the enterprise value chain,and all activities constitute the enterprise value chain.Cost management from the perspective of the value chain is the management of all operations and the control of important links,which can overcome the limitations of traditional cost management.QX is a small and medium-sized auto parts manufacturing company.Through field research on QX,this paper analyzes the cost structure,from the perspective of the value chain,it finds that it is in procurement activities and internal logistics,production activities and R & D design activities,and service links There are cost management problems: imperfect procurement system,imperfect supplier management and insufficient logistics cost management;production process optimization space,unfavorable manufacturing cost management,poor quality cost management;high sales expenses and poor external service quality.In view of the above problems,this paper draws on the current theoretical research results and practical experience to build a new cost management system suitable for QX based on QX existing cost management model.The procurement link should improve the procurement management system,improve the supplier management system,and optimize the flow of raw materials into the goods;the production link should enable operation cost accounting,strengthen product quality cost management,and improve the product process to reduce manufacturing costs;the sales link should control sales expenses,Improving service quality indirectly reduces costs;and then proposessafeguard measures from three aspects: ideological transformation,organizational guarantee and information system module improvement.The scheme design has obvious optimization effects: the cost management optimization of the procurement and sales links effectively helps the company to improve its management level;the cost of the production link can be effectively reduced,especially the process improvement effectively reduces the number of equipment,operators and operating time,helping the company to obtain costs Advantage.QX current cost management model is more comprehensive and forward-looking,which effectively helps the company to improve its management level,obtain cost advantages,adapt to changes in the external environment,make it stand out from the same industry,achieve the company's strategic goals,and promote its long-term development.However,technological innovation and integration of the automobile industry will affect the timeliness of cost information,and cost data is a commercial secret.It is difficult to carry out quantitative analysis in the same industry.