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Research On Cost Management Of Yidiantong Intelligent Energy Company Based On Value Chain

Posted on:2020-07-01Degree:MasterType:Thesis
Country:ChinaCandidate:Y CaoFull Text:PDF
GTID:2439330578966539Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the development of economy in the new era,the depletion of traditional conventional energy sources and the requirement of environmental control,the severe supply situation and the value of environmental protection lead to the demand and price of clean energy rising.The photovoltaic solar modules,which use solar energy as the main source of energy,have been paid more and more attention.This has brought stable revenue to photovoltaic module manufacturers,but it will also intensify competition among enterprises.The establishment of cost advantage has gradually become a key step for manufacturing enterprises to gain competitive advantage.In the fierce market,optimizing cost management has become a necessary measure for enterprises to seek survival and development opportunities.As a new cost management method,value chain cost management carries out cost management from the whole process of product design,procurement,production and marketing,and constructs a value chain cost system related to upstream suppliers,downstream customers and even competitors.It breaks through the limitations of traditional cost management and can effectively improve the level of enterprise cost management.This paper uses induction,case study and comparative analysis to analyze the role of value chain theory in cost management by combing the theory of value chain and related literature.On this basis,the case study method is used to analyze the cost management from the perspective of value chain,taking Yidiantong Intelligent Energy Co.,Ltd.as the research object.Firstly,it introduces the basic situation of the company's business scope,product characteristics and operation,and according to the specific situation of the company,it analyses the composition of the value chain;it analyses the various costs in the internal value chain and the impact of the enterprise's management on suppliers and customers in the vertical value chain.Compared with other companies,it reflects the shortcomings of the horizontal value chain cost management of Yidiantong.Finally,the paper summarizes the problems existing in cost management,puts forward a series of improvement suggestions.So as to effectively reduce the waste of cost,rationally reduce costs,effectively solve the problems faced by photovoltaic module manufacturing enterprises in cost management,make more adapt to the requirements of sustainable development of modern enterprises.
Keywords/Search Tags:Value chain, Photovoltaic module manufacturing, Horizontal value chain, Vertical value chain, Cost management
PDF Full Text Request
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