Research On Cost Control Of BAIC Company Based On Value Chain

For the operation and management of enterprises,cost control is of vital importance for the development of enterprises.Enterprises with lower costs can form low-cost competitive advantages.Especially for the new energy vehicle industry,the high cost has become the main problem faced by various enterprises,and the company has invested a lot of manpower and material resources.As the subsidy intensity of the new government is bound to decrease,how to reduce the production cost of the company and better maintain the low-cost competitive edge has become an important issue for the development of new energy enterprises.New energy vehicle companies must rely on their own strength,through a variety of ways and means to control the company's costs.This paper takes BAIC new energy company as the research object.The company has made great efforts in cost control,but the control effect is not good,and the company still faces high costs.There are some problems in the cost control of the company.The control methods are relatively traditional.They only control one link,but do not control the cost at a higher level.On the basis of collecting and sorting out the related literature on cost control and value chain at home and abroad,the paper framework is constructed.First,the current situation of cost control of BAIC Company is analyzed,and it is found that there are still some problems in cost control.The company lacks the concept of global cost control and has not established a cost control system from the perspective of the whole value chain.Traditional cost accounting is still used in cost accounting and some hidden costs are neglected.The company's procurement and inventory costs are high,and during the period of rapid cost growth;Secondly,it constructs the cost control framework of BAIC company based on value chain,proposes the cost accounting based on the combination of target cost and effect cost,and formulates the cost control strategy for BAIC company from the perspective of internal value chain and external value quantity.The internal value chain cost control strategy includes: exploring the mode of joint research and development,reasonably arranging procurement and inventory,implementing lean production and strengthening the management of accounts receivable;The external value chain cost control strategy includes: paying attention to supplier selection and strategic cooperation,providing customers with all-round convenience,learning and learning from competitors' value chain.Finally,in order to enable BAIC company to implement the cost control strategy of value chain,this paper proposes the safeguard measures from the three aspects of value concept,information system and human resources,including setting up a common value concept,perfecting the cost management information system and building a high-quality talent team.The research in this paper provides an idea for cost control of BAIC company,which is beneficial to reduce the cost of the company and provide the competitive advantage of cost.At the same time,it can also provide reference for the cost control of the same type of new energy vehicle companies...