Research On Cost Control Of FM Life Supermarket Based On Value Chain

In the impact of e-commerce,and the Internet company's new retail layout,it has brought great challenges to the traditional supermarket industry.How to effectively control the cost has become the core competitiveness of supermarket chain enterprises.FM Life Supermarkets is constantly exploring ways to reduce the operating costs and the group store costs.By analyzing the entire value chain,value chain cost control not only effectively controls the costs of all sectors of the enterprise,but also takes note of the various external cost opportunities and risks,so it can help to respond it successfully.First of all,through the use of value chain cost control theory,we analysis three aspects of FM Life supermarket,management control of procurement costs,logistics costs and labor costs.we further analyzed the cost control of the vertical value chain,the cost control of the horizontal value chain,and the cost control of the internal value chain of FM life supermarket.From this analysis,the essential reasons for the existence of FM life supermarket in cost control are weak cost management consciousness,inaccurate of supermarket cost data,confusion in procurement channels and the brain drain of corporate management.In order to reduce the operating and management costs of supermarkets,the cost of FM living supermarkets is optimized based on the value chain.The principle of optimization target and related cost optimization is formulated,by using systematic principles,market principles and importance principles to build a cost control system based on the entire value chain of the enterprise.Using three methods,target cost method,job cost method and strategic cost method to enhance the competitive advantage of enterprises.A series of cost control strategies have been introduced,from three aspects: vertical value chain,horizontal value chain and internal value chain.In order to ensure that the cost control target and cost control are implemented,a series of protections are formulated.Establishing the concept of cost control in the value chain is paramount,using advanced information management system is to improve efficiency,strengthening the management of purchasing suppliers is fundamental,doing a good job of value chain synergy in all links is the core,paying attention to the construction of the management team is the foundation.Through this study,we hope to supplement the application research of end-of-end sales enterprises in the field of value chain cost control,and broaden the breadth and depth of cost control research,cause enterprises to pay more attention to the problem of cost control,strengthen the awareness of cost control in market.