Research On Cost Control From The Perspective Of Supply Chain

Cost control is the foundation of the survival and development of enterprises,and it is also an important subject that needs to be continuously optimized and adjusted in the process of enterprise development.From the initial cost accounting to the modern strategic cost control,the related theory of cost control has been enriched and perfected.Entering the modern society,the rapid development of the global integrated economy,the progress of technology and the diversification of demand make the market competition environment facing enterprises more and more severe.Many management scholars and business operators are also in the economic environment under the impetus of changes to adapt to the modern enterprise development of cost management.For retail enterprises,the retail industry as a whole has entered the era of micro-profits due to rising operating costs,reduced differentiated profits brought about by product homogenization and the price impact of online e-commerce.In this context,the traditional cost control limitations are becoming more prominent,in the accounting object,management scope,means and target setting can not meet the needs of retail enterprises competitive strategy,can not reflect the requirements and changes of the market,in the increase of profits and cost reduction has also encountered the "ceiling." Therefore,in order to survive,retail enterprises must be transformed with new ideas and methods in order to adapt to the needs of the future market,win and develop in the competition.In the 1990 s,the supply chain cost management model was put forward,which provided a new way of thinking for the cost control of retail enterprises.Cost control from the perspective of supply chain is guided by customer demand,and the whole link of the supply chain is regarded as an organic whole to implement the whole process of cost management,effectively integrate the internal and external resources of the enterprise and optimize the allocation of resources,reduce the non-essential cost consumption,thereby improving the efficiency of operation management,expanding the profit space of enterprises,Creating a new breakthrough for retail companies to gain competitive advantage.In the 21 st century,the competition between retail enterprises is no longer the competition between enterprises and enterprises,but the competition between supply chain and supply chain.Although most retail enterprises pay more and more attention to supply chain cost control,but the domestic supply chain management thought from the introduction to the present,the development time is not long,the pace of development can not keep up with the pace of economic environment changes and information technology innovation.And the related research of supply chain cost control is mainly concentrated in the theoretical part,or for the analysis of the current situation of cost control in a particular part of the supply chain,there is less discussion on the overall optimization of supply chain cost control.Therefore,in order to improve the supply chain system of retail enterprises and realize the efficiency of reducing costs,it is necessary to study the current situation and problems of supply chain cost control of retail enterprises and put forward some suggestions for optimization.Using a combination of literature research and case analysis,this paper first starts with the current situation of cost control in China based on the supply chain perspective,expounds the research background and research significance of the topic selection,and then,on the basis of reading a large number of relevant documents on supply chain cost control,introduces the current concept of cost control for supply chain,The theoretical study of content and characteristics,then select Jiajiayue Group as a typical case for indepth analysis,introduced the basic situation of enterprises,supply chain cost composition and factors affecting cost control,focusing on the application of Jiajiayue Group's supply chain cost control scheme and the current problems,and comprehensive case situation,Based on the theoretical overview of the previous article and related literature research on the supply chain cost control problems to put forward targeted recommendations.This paper focuses on the measures of Jiajiayue Group in four levels of procurement,logistics and distribution,information construction,production and processing,in accordance with the enterprise's supply chain system,in the specific application of cost control under the perspective of the supply chain of Jiajiayue Group.Jiajiayue Group as a leading enterprise in Shandong's retail industry,back to the rich area of eastern Shandong,with the help of geographical advantages and innovative business philosophy,to create a unique mode of supply chain operation,its supply chain cost control application can be said to have achieved a certain effect,improve the profit space of enterprises.In the supply chain cost control of Jiajiayue Group,the problems and reasons,then a detailed analysis of the supply chain in all aspects of the impact of the implementation of cost control problems,and explore the deeper reasons behind it,which not only includes objective environmental factors but also internal management system factors,It reduces the competitive advantage of enterprises in the control of supply chain cost.Finally,according to the problems and reasons analyzed earlier,this paper puts forward the corresponding optimization suggestions from the four key links of source supply,logistics and distribution,information sharing and internal operation of enterprises.At present,China's retail industry integration has entered a new stage,the industry's competitive landscape is also changing.In this situation,Jiajiayue Group actively explore the transformation of new retail,the courage to break through and innovation,even in the supply chain cost control there are flaws,but the lack of cover,its development potential is still not to be underestimated.This paper's research on Jiajiayue Group is not only to improve Jiajiayue Group's supply chain cost control system,promote its continuous optimization and improvement,but also hope to provide some reference and thinking direction for the development of retail enterprises in China's new era.