Research On Cost Control Of W Company Based On Value Chain Theory

With the change of the era environment,the traditional target cost accounting method has been unable to meet the needs of the company's development.The company's cost control needs have begun to gradually extend from the company's internal to the upstream and downstream of the supply chain,from the initial cost reduction mainly in the production and manufacturing process to the cost control of various links of product research and development,procurement,production and sales services make demand.In order to reduce the cost and enhance the competitiveness of the company,the company began to find a cost control method suitable for the company,and considered to increase the intensity of cost control,so as to achieve the ultimate profit of the company.The cost control model based on the value chain theory is more and more in line with the needs of the times,and the management of the company has begun to pay attention to it gradually.Such a theory coincides with the needs of the company itself,showing the core idea of the value chain.Take targeted measures to reduce or even eliminate non value-added business activities through reasonable and effective management of all resources of the company,and use science and technology,so as to reduce the production cost of products and obtain economic benefits for the company.Improving the management efficiency of the company to the greatest extent can maintain sustainable development and create the company's core competitive advantage.This paper is mainly based on the value chain perspective to explore W company.First of all,starting from the research background and significance,this paper mainly analyzes the research status of cost control,value chain and value chain cost control in China and foreign countries,and introduces the research content and research methods.At the same time,respectively,the value chain,value chain cost control and related theories are described.Secondly,start to research W company,mainly from the development of W company,R&D procurement and other aspects of the cost composition of the status quo were introduced.Finally,by combining the methods of investigation and research,data analysis and case analysis,the paper analyzes and sorts out the problems existing in the traditional cost control of W company and the causes of the problems,and finally analyzes the solutions with the theoretical model of value chain cost control.Thus,the cost of the company can be reduced and the benefits can be obtained.Based on the value chain theory,cost control theory and value chain cost control theory at home and abroad,this paper takes W company as an example,combines theory with practice,helps W company establish its own value chain system,improves the company's cost control mode to the greatest extent,helps the company grasp the overall situation,optimizes cost control based on the value chain perspective,and enhances the company's competitiveness.At the same time,reduce cost,implement total quality management,and improve product quality.