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Research On Lean Cost Management Of SX Power Supply Company Based On Value Chain

Posted on:2021-01-29Degree:MasterType:Thesis
Country:ChinaCandidate:J Y YouFull Text:PDF
GTID:2392330611980044Subject:Accounting
Abstract/Summary:PDF Full Text Request
The electric power industry is the foundation of our country's basic industry and is in an important position in the national economy,so the country and society pay special attention to the development trend of the electric power industry.After the reform of electric power enterprises,power supply companies still maintain the mode of monopoly operation,but how to seek development in the increasingly competitive market environment,improve value and better serve the public,it is urgent to explore deeply.The future development of power supply enterprises can not stop at the traditional cost management mode,so it is necessary to break through the shackles of inherent cost management methods and explore the methood,which is full of more suitable and useful.This paper applies the method of literature research and case analysis to dig into the selected topics.Firstly,the relevant theories of value chain and lean cost management are introduced,and on the foundation of power supply companies,the existing cost management model is analyzed,in order to provide theoretical basis for subsequent case studies.Lean cost management is to improve customer satisfaction by seeking the lowest cost in the value chain.By introducing the Carajack model,using Activity-Based Costing(ABC),Pareto Analysis(Pareto)and Value Engineering Analysis as tools for the design of lean cost management in the value chain of SX power supply companies,the core competitiveness of the company of the company and guarantee the strategic objectives and objectives of the enterprise the realization of business objectives.Through the field investigation of SX power supply company,obtain relevant information,analyze the current situation of value chain cost control in SX power supply company,and discuss the related problems of cost management in SX power supply company.At present SX the cost management of power supply companies still lacks the attention to the value chain and the improvement of cost management through job optimization,as well as the lack of overall cost control process.Based on this,it is urgent to deeply study the cost management mode of the selected corporation.On the foundation of cost management method of SX power supply company from value chain perspective,the lean cost management scheme based on value chain is designed,and come up with homologous security steps.Company value chain cost optimization management,from the company value chain source,internal processes and value chain terminal(customer side),to improve customer satisfaction with electricity as the starting point and foothold,combined with lean procurement planning,lean production operation,lean marketing services to manage enterprise value chain costs,design SX power supply company lean cost management scheme based on each link of the value chain.Introduction of the Carajack model in the procurement planning process,Lee Analytic hierarchy process(AHP)is used to establish the classification model of purchasing materials,to realize the lean cost management of purchasing planning link by quantitative method,and to adopt thedifferentiated purchasing strategy.Besides,it is helpful for SX power supply companies to promote lean cost management based on value chain to some extent value.
Keywords/Search Tags:power supply enterprises, cost management, value chain, lean cost management
PDF Full Text Request
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