Research On The Strategic Cost Management Of L Company Based On Value Chain

At present,China's kitchen power enterprises to cost management of the importance of increasing,the cost management to the height of enterprise development strategy.Many enterprises focus on the procurement,production and sales of cost management because of their vision and knowledge.This kind of cost management thought,very difficult to adapt to modern enterprise development.Therefore,on the basis of modern enterprise cost management theory,the enterprise should be placed in the modern enterprise level,from the overall perspective,a comprehensive review of the value chain links.From the perspective of enterprise strategy,we pay attention to the impact of each activity in the value chain on enterprise cost.Only when the cost management of the enterprise is considered from the perspective of the value chain of continuous development can the modern household appliance enterprises achieve sustainable development.L company has many problems in the process of operation,mainly including unstable raw material procurement channels and unstable prices,which have a great impact on cost management.Sales sink to third-tier and fourth-tier cities,and the increase of outlets leads to the rise of sales costs.The large inventory of raw materials and finished products leads to the increase of warehouse management costs.Enterprise cloud application level is not high,compared with advanced enterprises in a backward state,affecting the cost competition and control efforts.The intelligence level of value chain is relatively low,the labor cost still occupies a large part,and the space of cost control is limited.Research and development investment is insufficient,the level is not high,resulting in no product differentiation.Sales strategy is not high,lack of international vision,so there is no foreign market for the product.Emphasis on management training.In view of the existing problems,the improvement measures proposed are to arrange the material procurement in advance,stabilize the supplier price and quantity,and control the cost effectively in advance.Expand the network sales channel,reduce the cost of sales,expand sales.Take various measures to reduce product inventory.Make full use of enterprise cloud system to improve the scientific level of cost control and the informatization and intelligence level of value chain.Increase the research and development funds,improve the scientific and technological content of products,improve the leading level of product differences.Combine the enterprise strategy with the national strategy,actively integrate the sales work into the national "One Belt And One Road" construction,and strive to expand the international sales channels.