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

Due to the continuous improvement of science and technology and the importance attached by more and more countries to the integration of the world,more and more high requirements have been put forward in the management methods of enterprises.In fact,the future promotion of an enterprise is the process of gaining an advantage in the process of competition with other enterprises through the core competitiveness of an enterprise.For an enterprise in the manufacturing field,the most important thing is the cost.So now more and more researchers begin to pay attention to the research of enterprise cost.Under this background,I hope this study can provide some constructive suggestions for cost management.In recent years,the application of the value chain concept to cost management has played a very good role,so a lot of researchers pay attention to it.The enterprise cost management based on the value chain can effectively promote and perfect the cost management carried out by the enterprise,so that the cost management of the value chain can meet the requirements of its own development.According to the clear central idea before this paper,in the first part,the research background and significance of this paper,as well as the research carried out by domestic and foreign researchers in this respect,In the second part,the theory of cost management in value chain is discussed.This involves the related theory of cost management,the concept and main content of value chain cost management,and the advantages of value chain cost management.This paper analyzes the general situation of XinDa Electronics Company,the current situation of cost management and the problems existing in the process of cost management.It is concluded that the deficiency of cost management in XinDa Electronics company involves that the extension of cost management is not enough,the cost management can not effectively control the overall situation,and the cost management does not attach importance to the future development.Lack of research on cost management factors;Then,through the analysis of XinDa Electronics value chain,strategic cost driver and strategic positioning,the cost management of XinDa Electronics company is expounded.Finally,according to the theoretical analysis and case study above,This paper puts forward the measures to improve the cost management of XinDa Electronics Company based on the value chain perspective.Based on the above research,this paper designs a cost management system based on the view of value chain for XinDa Electronics Company.The system fully embodies the idea of value chain cost management,based on three dimensions:cost factor,value chain and cost accounting method.It is of great practical significance to help enterprise managers to make more scientific decision making on cost management.