Research On Cost Management Optimization Of J Company Based On Value Chain Theory

As the core content of enterprise management,cost management plays an important role in the process of enterprise management.With the continuous intensification of market competition,enterprises must improve their core competitiveness.Because the space for product technology promotion is very limited,small differentiation in the domestic product market and the competition among enterprises is gradually transformed into price competition,forcing enterprises to change their management concepts and pay attention to cost management.In recent years,under the influence of the national economic environment,the traditional cost management methods have been difficult to meet the current development needs of enterprises,and the transformation of cost management model is imminent.For the automobile manufacturing industry,it is very important for the long R & D and production cycle to control the cost in the enterprise management.From the point of view of value chain,the cost of enterprises is controlled,and the efficient combination of value chain and cost management is realized.From controlling the internal cost of enterprises to its upstream and downstream enterprises,a set of complete cost management system is formed,which promotes enterprises to improve the awareness of value chain cost management and improve the level of cost management,and provides a new way of thinking for enterprises to optimize cost management methods.Aiming at the problem of value cost management,this paper first briefly introduces the research background and significance,then describes the theoretical basis of cost management based on value chain in detail,and deeply analyzes the combination of value chain and enterprise cost management.Secondly,entering the link of case analysis,this paper takes J company as an example,combined with the actual development of the enterprise,analyzes the cost management situation of J company from the view of internal,industry and competitors value chain,probes into the present situation of value chain cost management of J company,and puts forward further improvement countermeasures combined with the existing problems of the enterprise.Finally,the research conclusions are drawn.The main conclusions of this paper are as follows: first of all,J company should strengthen its attention to the internal value chain,improve the construction of internal R & D team,improve the awareness of cost management of all employees,improve the enterprise centripetal force of employees,and further improve the level of product differentiation,product identification and customer recognition.Secondly,J company should actively optimize the external value chain,strengthen the communication with upstream suppliers and downstream dealers,commit to seeking high-quality partners and form a strategic cooperative relationship with them,build an information sharing platform for value chain cost management,and more effectively control costs.