Research On Cost Control Of LZ Company From The Perspective Of Value Chain

With the development of the market economy,the trend of economic globalization,international competition is increasingly fierce,cost leadership is one of the key strategy of enterprise in the competition.As a traditional industry in China's manufacturing industry,it plays an important role in the national economic and social development.Under the reform and opening-up policy,manufacturing industry has sprung up,in order to make better,faster and more stable development,the control of manufacturing cost is regard as an important factor that can affect the success of the enterprise,so that it becomes an important management topic that each enterprise should pay attention to,because effective management of the cost control is the key to make development of the company.As a whole,the important way to propel the development of company is almost up to the effective management of the cost control.Along with the promotion and application of high and new technology in the production and popularization,the era of rapid development makes the enterprise production and operation environment has experienced a great change.Therefore,traditional cost control theory and method obviously can't keep up with the pace of the modern development,so this means that the enterprise needs to explore a new cost management theory and method to better serve the enterprise cost management,so as to make the enterprise gain a competitive advantage to support and guide the enterprise's survival and development.The theory of value-chain provides a new method to study cost control of modern enterprise.Basing on this,this thesis is an attempt to discuss the cost control of LZ company from the view of enhancing the value-chain by analyzing the present situation of LZ company cost control and the basic situation and the cost control problems and then puts forward some countermeasures to make the company's cost management better.To some extent,it can provide some references for other similar enterprises of the cost control.The full text is divided into five chapters,the first part mainly involves the research history of enterprise cost control including research background,research meaning and method.The second part is an introduction to the theory and method of enterprise cost control,the third part is an important part of the article,mainly through the data to analyze the company's current situation and problems of cost control;The fourth part involves the advice put forward under the strategic cost management of value chain system to improve the level of LZ company cost control.It is also the focus of this article,the suggestions include the upstream of the value chain,the midstream of the value chain and the downstream of value chain;the last part of the article is an overview of the shortcomings and conclusions of this writing,which can provide some advice for the related company.