Research On The Strategic Cost Control Of H Tennis Company Based On The Value Chain

With the development of economy,the traditional focus of cost control of enterprises is limited to internal management,which is difficult to adapt to the fierce market competition.Cost is always the focus in enterprise management,but whether the cost control method is appropriate plays a key role in competition.The existence of costs will consume benefits,and appropriate expenditure will bring inestimable competitiveness to the enterprise,so as to achieve the profit goal of the enterprise.In order to improve the cost control method and enhance the market competitiveness of the company,we design a new control mode which is different from the previous inefficient cost control method,namely the strategic cost control.Strategic cost control,it is to point to the whole value chain analysis mode of the cost control from the company,in the past to discuss cost is a point,and now want to regard it as a chain,the chain is interlinked,mutual influence,the enterprise cost control system and comprehensive,in other words,the cost of activities that the value of enterprise activities,from simple cost management to value added management,enterprise to carry on the omni-directional cost management value chain perspective,designed to achieve the value target of the enterprise cost control mode,makes a more clearly the essence of the cost control.This paper holds that the cost control of enterprises includes the cost control between enterprises and the cost control within enterprises.In the manufacturing industry,the cost bearing area is mainly in the three stages of supply,production and sales.The value activities in these three stages cannot be ignored in the cost management of enterprises.Combined with the cost control of enterprise,in full of tennis in manufacturing leading enterprise H company's financial data are collected and summarized,in order to improve the competitiveness of the company for the purpose,objective research H contact the company's value chain and cost control,through the cost control of the company cost analysis of two dimensions and three stages of building strategic cost control model based on value chain.Through the analysis of H company's external value chain and the internal value chain cost control present situation,summed up the company in the cost management problems that exist in the process,according to the value chain and strategic cost control theory,value chain analysis of H company,putting forward to build the value chain analysis of strategic cost control model,from the external value chain integration of the company and the establishment of the company strategic two aspects discusses the internal value chain,and establish the organization form and the cost of implementing the strategic cost control evaluation index.The combination of theory and case not only enriches the theory of strategic cost control,but also provides reference for practical cost management workers.