Research On Cost Management Of LC Enterprise Based On Value Chain

With the development of the rail transit industry market,the market demand for rail transit vehicle companies and their supporting parts companies has grown rapidly,but industry entrants have increased and market competition has intensified.Therefore,enterprises need to seek strategic development in the industry,and effective cost management can provide enterprises with cost competitive advantages and gain market share.The traditional cost management method has no advantage in modern enterprise management,and cannot meet the enterprise cost management goals under the changing market environment.The value chain cost management model makes up for this shortcoming,transforming the competitive relationship between enterprises and various enterprises in the industry into a collaborative development relationship,integrating and optimizing cost-related resources in the value chain,and taking cost management measures for low-efficiency value activities in the value chain to improve the enterprise's economic benefits and value creation capabilities,and achieve cost control goals.The thesis is based on the value chain theory and takes LC companies as a case to study its value chain cost management.Firstly,sort out and summarize the domestic and foreign literature on value chain cost management research.Based on the summary of value chain,cost management,value chain cost management concepts and theories,combined with the LC enterprise management status and the main cost structure of the enterprise,analyzes the current status of enterprise cost management,summarizes the main problems in enterprise cost management,and then puts forward the necessity of LC companies for value chain cost management.Secondly,combined with the strategic management theory,the strategic positioning and cost motivation analysis of LC enterprises were carried out,and the competitive position of LC enterprises was clarified.From the perspective of the value chain,this thesis,using the operation cost value coefficient method to identify the value-added or non-value-added links in the LC company's internal value activities,makes a comprehensive analysis in the internal and external value activities of the LC company,and find out the cost control points of the internal value activities.Once again,it analyzes the suppliers and customer value activities in the external vertical value chain of the enterprise and the advantages and disadvantages compared with the horizontal competitors.Finally,internal value chain cost management is conducted on the four non-value-added links of R&D,procurement,warehousing,and production of internal value chain activities and the cost-of-operation method is applied to optimize cost accounting methods;for its external vertical value chain cost management,AHP is used to select the best cooperative supplier;the customer profitability matrix selects the customer;by collecting the value chain cost information of the main competitors in the industry,the company and the competitors are compared and analyzed to find out their own advantages and disadvantages,and establish astrategic alliance with the competitors to realize the control of external horizontal value chain costs.In order to ensure the effective use of the value chain cost management model in LC enterprises,the paper proposes a guarantee mechanism.The study found that the current development of LC enterprises requires innovation in cost management models,and the application of value chain cost management can bring cost competitive advantages to enterprises,enhance the market value and sustainable development capabilities of enterprises,and provide reference and inspiration for the rail transportation equipment industry and other enterprises in terms of their cost management model.