Research On Cost Control Of M Company Based On Value Chain Theory

With the change of the market environment,the traditional cost accounting method has not meet the needs of the development of enterprises,enterprises from the internal cost control demand gradually to the supply chain upstream and downstream extension,from pure compression in the process of manufacturing cost,from product development,procurement,manufacturing,sales of each link of cost control requirements.In order to achieve fine accounting and enhance the competitiveness of enterprises,more enterprises began to introduce more advanced cost control methods.Cost control based on the value chain theory has been paid more and more attention by enterprise management,which coincides with the needs of enterprises.The core idea of the value chain is to take targeted measures to clarify and eliminate non-value-added operations in various business activities of the enterprise through reasonable and effective management of various resources,and to maximize the efficiency of enterprise management,so as to maintain and create sustainable competitive advantages of the enterprise.Therefore,on the basis of studying domestic and foreign value chain theory,cost control theory and value chain cost control theory,this paper takes M company as an example to discuss the practical application of cost control based on value chain theory.The internal and external value chains are analyzed,and the targeted cost control measures are put forward,so as to achieve the purpose of value-added value activities and enhance the core competitiveness of enterprises.This paper is divided into five chapters,the first chapter,introduction.This chapter introduces the writing background,research significance,research methods and research contents of this paper.Chapter two,literature review and theoretical basis.The valuechain theory,cost control theory and value chain cost control theory are summarized and summarized.The third chapter,M company cost control status analysis.Introduced the basic situation of M company,cost control present situation.The fourth chapter,based on the value chain theory M company cost control framework construction.The application of cost control based on value chain theory in M company is constructed.Chapter five applies the cost control of M company based on the value chain theory,improves the existing weak links of cost control,and proposes specific solutions.Finally,the paper summarizes the full text through the conclusion and puts forward the enlightenment.