Research On Value Chain Cost Management Of XYJ Company In Shandong Province

With the rapid development of economy and information technology,the market competition is becoming more and more intense.in order to adapt to the new environment,the competition among enterprises has changed from the competition among single enterprises to the whole value chain competition,from the enterprise itself to the upstream and downstream enterprises,the production of products is changed from quality and cheap to meet customer needs,and cost management,as an important means to improve the competitiveness,is paid more and more attention by enterprises,traditional cost management has not adapted to the development of enterprises,and value chain cost management as an advanced cost management method.This paper first introduces the research background and significance of value chain cost management,studies and combs the theory of value chain at home and abroad,cost management theory and value chain cost management theory,and further illustrates the research contents and methods in this paper.Based on the existing theory of value chain cost management,the theoretical foundation and conceptual framework of value chain cost management are analyzed theoretically,which lays a solid theoretical foundation for this research.Then in order to reduce the XYJ agent manufacturing enterprise as an example,the basic situation of cost management and the future development trend of water reducer manufacturing industry development,the XYJ company and XYJ company's problems were introduced,aiming at the problems analysis of the reasons,in the low cost strategy under the guidance from R & D,procurement,production,sales and other links to XYJ company of the enterprise internal value chain cost management is optimized to optimize the enterprise external value chain cost management from three aspects of suppliers,customers and competitors,and the effect of the implementation of the evaluation.Finally,the research results of this paper are summarized,and the limitations of this study are pointed out.