Application Research On Cost Management Of Retail Enterprise Value Chain

With the rapid development of modern social economy and the strengthening of the globalization process,the multinational retail chains into China continuously,result in the increasingly fierce competition of retail enterprises in our country,and modern management mode of retail enterprises formed a very big challenge.The development of the enterprise mainly uses the core competitiveness of the enterprise to realize the process of continuous competitive advantage.The core competitiveness of the retail enterprise is the cost advantage.In order to minimize the cost,many scholars have focused on the research and improvement of the enterprise cost management method,and constantly studied the more scientific and practical cost management methods.Value chain cost management,as a powerful analytical tool for cost control,has received the attention of many scholars.Based on value chain of strategic thinking in the retail enterprise cost management,the application of the optimization of retail enterprise cost management based on value research helps to improve the level of cost management of retail enterprises in our country,the value chain of retail enterprises in our country cost management mode in enterprise's development characteristic,and to improve the core competence of retail enterprises has very important significance.In this paper,the research progress of domestic and foreign research on the value chain and value chain analysis is reviewed,and the related basic theories are summarized and the related concepts are defined.The relationship between value chain,cost control and value chain cost control is explained.Secondly,this paper mainly describes how to value chain retail enterprise cost management,cost drivers and cost accounting of retail enterprises mainly from the two aspects of analysis,and YZSC company,for example,by using method of the value chain cost control YZSC company application analysis,and put forward to strengthen the value chain retail enterprises cost control countermeasure and the suggestion,for the future development of retail enterprise points out the direction and strategy,improve the core competence of retail enterprises.