OR Company Strategical Cost Management Study Based On Value Chain

Compared with traditional cost management,strategic cost management based on value chain is more scientific,rationalized and more effective.Therefore,it is deeply concerned by the academic community,and research in this area is more and more perfect.Based on value chain strategy cost management is based on strategic management theory,absorbs advanced management experience and uses advanced management tools.It is a cross-enterprise cost management theory that can be used for internal and external value chains.In-depth analysis is conducive to the further development and improvement of the entire value chain information system.From the perspective of the value chain,a comprehensive analysis of cost management,researching cost management from a strategic perspective,identifying the causes of corporate cost changes,and future changes,can enhance the cost management capabilities of enterprises,enhance their competitive advantages,and promote the smooth realization of corporate strategic goals..Based on the perspective of value chain,this paper deeply analyzes the theory of strategic cost management,and then uses normative research,case analysis,etc.,to comprehensively analyze various problems and causes in the process of cost management in industry and enterprise value chain,and then proposes Based on the value chain strategic cost management strategy,and taking this as a strategic orientation,a cost management evaluation system was constructed.This paper first makes a systematic review of the value chain theory,and then specifically analyzes each value management process.Next,the characteristics of strategic cost management are elaborated,their strategic positioning is clarified,and a comprehensive analysis is carried out in combination with the relevant theories of value chain.This paper takes OR company as the specific research object,deeply analyzes the current status of the company's cost management,and then discusses the company's problems in the cost management process(including hidden cost control,etc.).On the basis of discussing the strategic cost drivers of the company,combined with relevant theories and practices,the paper puts forward the relevant strategies for implementing the value chain strategic cost management from two aspects,one is the internal value chain and the other is the industry value chain.The concrete manifestation is as follows: First,the company should optimize internal management,form flexible and fine production,and optimize the production process.Secondly,optimize the R&D and design links,design targeted products according to market demand,and improve product adaptation.Market capacity.In the industry value chain,we must pay attention to cooperation with upstream and downstream enterprises.It is necessary to establish strategic partnerships with upstream enterprises,strengthen cooperation with downstream customers in marketing information,and optimize the entire value chain.When constructing the value chain strategic cost management system,the company should pay attention to the following three issues: First,establish a strategic cost management concept,further strengthen the internal organizational structure,achieve institutional innovation,build a culture suitable for enterprise development,and implement the value chain strategy.provide assurance.Second,we must pay attention to product and technology innovation.Only innovation can achieve development,and we can create more economic benefits and improve cost management capabilities.Finally,a sound information system can be established to fully understand customer needs and meet customer needs.