Research On The Construction Of Haidilao Group's Strategic Cost Management System Based On Value Chain

With the rapid development of the global economy,the competition of chain restaurant groups is becoming increasingly fierce.In the face of fierce competition,effective strategic cost management is of great help to ensure the sustainable development of chain restaurant groups.At present,some chain restaurant groups are in the process of strategic cost management There are still many problems,such as incorrect methods and insufficient attention.Therefore,it has important practical guiding significance for Haidilao Group's strategic cost management research.The traditional cost management emphasizes too much on improving corporate performance through internal cost-saving methods.In the current increasingly competitive market environment,it has been unable to meet the actual needs of corporate development.The strategic cost management focused on in this article is a management method from the strategic level to manage the cost in order to achieve the goals of the enterprise.The focus is on effective cost control and cost information from the global perspective.This paper analyzes the cost management of Haidilao Group on the basis of analyzing the production and operation characteristics of the enterprise,and discusses the problems involved in enterprise cost management,and on this basis,determines the construction plan of Haidilao Group's strategic cost management system.In addition,this paper also explores the problem of cost management model based on value chain,analyzes the composition of Haidilao Group's internal and external value chain,and then proposes the implementation plan and guarantee measures of strategic cost management system based on value chain.The specific contents are as follows: Taking Haidilao Group as an example,the basic current situation and current cost management situation of the group company's current development are targetedly analyzed,and the objective problems and their causes in the cost management process are targetedly studied Then,use the three analysis tools of value chain analysis,strategic cost positioning,and strategic cost drivers to analyze Haidilao Group specifically,and then propose corresponding optimization measures to maintain the long-term competitive advantage of Haidilao Group.Through the value chain analysis,the source of the cost of the Haidilao Group was clarified,and the necessary support for the clarification of the cost control path was provided.Through strategic cost management,a series of highly targeted cost management improvement schemes are given,and the establishment of a set of effective strategic cost management systems not only provides a powerful tool for the Haidilao Group to carry out cost management work.Support,and can also provide some theoretical reference for the development of strategic cost management work of other domestic chain catering enterprises in China.