Research On The Cost Management Effect Of YH Company From The Perspective Of Value Chain

With the continuous improvement of people's living standards,the demand for materials has also increased,and the competitive pressure of liquor companies has increased.At the same time,for the traditional industry of liquor in the country,enterprises generally have the problems of high costs and outdated management models in the development process.Eventually,the profit of the enterprise will decrease,which will affect the development of the enterprise.At the same time,the government vigorously promotes management accounting and advocates that accounting serves enterprise management.Traditional cost management ideas focus on reducing short-term costs and focusing on current profits.They can no longer meet the requirements of modern enterprises,and changes in cost management methods are imminent.This article selects YH as the research object because YH has a certain representation in the use of value chain cost management in the liquor industry.It has reformed from an old state-owned enterprise to a leading brand in China's liquor,which has experience in value chain cost management reform.It has certain reference significance for the deepening reform of China's liquor industry.In the beginning of the 21 st century,under the state of great potential for the development of the liquor market,YH shares quality as the sky and the pursuit of excellence as the goal of the quality concept,changing the traditional management model in the past and carrying out value chain cost management.This paper adopts literature research method,comparative analysis method and case analysis method.According to the comprehensive transformation of YH share cost management mode,the first part of this article introduces the research background,significance and research contribution of YH share cost management based on value chain.Review and sort out the existing literature;the second part introduces the relevant theories of value chain,cost management and value chain cost management.The relevant introduction is the meaning,characteristics and types of value chain,comparing the traditional cost management theory and modern cost management The different theories describe the framework,objectives and contents of value chain cost management in detail;the third part introduces the basic situation of YH,summarizes the 70-year development history of YH,and explains the implementation of value chain cost management The necessity and feasibility of a comprehensive analysis ofthe value chain of YH from the upper,middle and lower reaches,starting from the behavior of the value chain,the cost drivers are divided into structural cost drivers and executive cost drivers;the fourth part focuses on the analysis YH shares based on the cost management effect of the value chain,from the internal value chain and external Two perspectives of the value chain,combined with structural cost drivers and executive cost drivers,analyzed the cost optimization effect of each dimension of the value chain of YH since the implementation of value chain cost management;Part V mainly focused on the cost of YH shares Management implementation evaluation and experience summary,evaluate the implementation effect from three aspects of quality improvement,efficiency reduction,cost reduction and quality improvement,and summarize several experiences from internal,external and internal and external,including establishing strategic cost awareness,Construct a value chain cost management system,establish an efficient information system,and expand the value chain cost management scope;the sixth part is the case conclusions and prospects.YH's value chain cost management optimization ideas are worth learning by other companies,which proves that value chain cost management is Liquor companies have important significance in reducing costs and increasing efficiency,as well as improving internal management.This research will help enrich the theoretical research on the value chain cost management of liquor companies,and provide experience for other companies that want to carry out value chain cost management.