Research On Cost Management Of H Company Based On Value Chain

With the vigorous development of internet technology and the intensification of market competition,great changes have taken place in the internal and external environment of home appliance manufacturing industry.At present,the problems faced by the home appliance manufacturing industry are mainly the increasing costs and the diversification and complication of cost types.The traditional cost management methods can no longer meet the needs of the current enterprise development,and the cost management transformation is inevitable.Cost management has always been an important link in the production and operation activities of enterprises.However,with the increase of various raw materials and labor costs and the decrease of consumers' sensitivity to prices,the cost management of enterprises has become more complicated.Therefore,this paper will introduce the concept of value chain cost management to build a multi-level and all-round cost management system from the perspective of value chain,so as to improve the cost management effect of home appliance manufacturing industry and obtain core competitive advantages.This article will take H Company as an analysis case,through the research on the current cost management situation of H Company,put forward suggestions for improvement.This article is mainly divided into six parts.The first part is the introduction,which mainly expounds the research background and significance as well as the relevant viewpoints of scholars at home and abroad,and puts forward the research ideas and framework of this article.The second part is an overview of relevant theories.Firstly,the related concepts of value chain are described,then some methods of cost management are introduced,and finally the value chain cost management theory is introduced from the perspectives of connotation and principle.The third part is the current situation analysis and problem description of H Company.Starting from the overall situation of the household appliance industry,this paper analyzes the overall competitive environment of the current household appliance market,then introduces the basic information of H Company,and then analyzes the current situation and existing problems of cost management of H Company,which shows the necessity and feasibility of constructing a value chain cost management system.The fourth part is the analysis of the construction of value chain cost management system of H Company.First,the cost drivers are analyzed,and then the internal and external value chains are constructed according to relevant factors.The fifth part is the safeguard measures of the value chain cost management system.It mainly proposes further safeguard measures for cost management from four aspects:enterprise organizational structure,human resource management,information construction and corporate culture construction.The sixth part is the conclusion and outlook of the full text,summarizing the views and shortcomings of the full textThrough the research on H company,this paper draws the following conclusions:Enterprises need to fully understand all aspects of production and operation,identify value-added and non-value-added operations,and establish a cost management system that is more in line with the company's actual situation;H company implements value chain costs Management,starting from the internal and external aspects,using the relevant theoretical basis and research results,to improve the original cost management system of H company;in order to ensure the further optimization of H company value chain cost management,from the perspective of talents and technology and other aspects to establish safeguards.On the one hand,this paper establishes the important position of value chain in enterprise cost management,and on the other hand provides reference for the construction of cost management system based on value chain in listed enterprises.