Research On Cost Management Of ZQ Company Based On Value Chain Theory

With the continuous development and improvement of China's capital market,……In recent years,the development of China's automotive aluminum wheel industry has gradually grown,and the market size has expanded.More and more aluminum wheel companies are pouring into the market.With the development of the wheel industry in recent years,China has become the center of the global automotive aluminum wheel manufacturing industry.In the context of the comprehensive and stable development of China's economy,China's aluminum wheel manufacturing companies will face both opportunities and challenge.This article combines the development of the aluminum wheel industry and analyzes the current situation of the company's cost management.During the emergence of the company's cost management process,it analyzes the four problems of narrow cost management scope,high procurement cost,continuous high production cost,and excessive sales cost.Through research and analysis,we can know that the root cause of the problems in its cost management lies in the lack of a comprehensive cost management concept,the lack of long-term stable suppliers,the lack of procurement management,the unreasonable distribution of manufacturing costs,and the inadequate downstream customer contacts.According to the problems and reasons in cost management,from the perspective of the value chain,strengthen the internal value chain cost management and external value chain cost management,and improve the human and information security mechanism to provide personnel security and information mechanism security for enterprise cost management.The value chain theory is introduced into cost management,starting from the enterprise as a whole,and conducting enterprise cost management from the perspective of internal value chain and external value chain,respectively.It avoids the disadvantages that the company only pays attention to the cost management of the production link,ignores the upstream and downstream cost management and the cost management of competitors,and unifies the upstream,middle,and downstream cost management of the enterprise,which is beneficial to reduce the overall operating cost of the enterprise,improve the industrial structure of the enterprise,and adjust the production scale To increase competitive advantage in order to create greater profits.