Research On The Corporate Strategic Cost Management Model Based On The Value Galaxy

With the development of economy,the competition in the market is becoming more and more fierce.In this case,the position of cost management in the enterprise is more and more important.As a branch of cost management,strategic cost management has gradually replaced the traditional cost management,and has been applied by more and more enterprises.The value creation mechanism of management accounting has changed from value chain management to value Galaxy management,and the status of customers has become more and more important.However,both the value chain and the value galaxy are ways to help enterprises carry out strategic cost management.Value chain management is to find out the defects of each link in the chain and the defects of value activities in the total value chain through value chain analysis,and to achieve the goal of value creation by improving the value chain.However,the limitation of this method is that it tends to analyze how to create value from the perspective of a single enterprise,without putting the customer's role in the first place and failing to satisfy customers.Value Constellation emerge as the times require to meet the changing needs of customers.Value Constellation is a value creation system with galaxy-like structure.Star enterprises attract other “planet”and “satellite” enterprises in the galaxy and work together to create value for the whole galaxy.IKEA,as a leading enterprise in the household industry,is of great significance to the study of its value Galaxy strategic cost.Because of the differences of economy and culture between the East and the West,IKEA's development in China is not as smooth as that in the West.Therefore,this paper chooses IKEA as a case to analyze its cost management mode,and puts forward some suggestions,hoping to provide some reference for the development of domestic enterprises in China.Firstly,on the basis of relevant concepts,this paper uses literature review method,comparative analysis method and case analysis method to analyze the current situation of IKEA household cost management.The cost structure and cost data of the value chain are further analyzed,and the existing problems in the development of China's market are put forward.For example,the imperfection of logistics system leads to the rise of logistics cost and the deviation of positioning and pricing.Secondly,by constructing the valueConstellation with IKEA as the core,supplemented by the operation of supplier network and customer operation network mechanism,this paper points out how to minimize the cost between enterprises and enterprises,and puts forward a coordinated guarantee mechanism to ensure the stable operation of the Constellation.In view of the problems existing in IKEA's development in China,some feasible and pertinent suggestions are put forward.Finally,through the specific analysis of IKEA and the development of IKEA in China,this paper constructs the strategic cost management model of IKEA based on value galaxy,hoping to change the concept of cost management of enterprises in China,enhance the awareness of low cost and help enterprises to use advanced cost management methods in time.It is also hoped that the typical case analysis can be extended to the application and practice with generality and extensiveness,which can be used for reference by more enterprises and industries.