Research On The Optimization Of Strategic Cost Management Of H Company From The Perspective Of Value Constellation

Most enterprises in China are still in the traditional value chain strategic cost management mode,and some enterprises have the potential to achieve more efficient,lower cost,and more competitive enterprises,but their traditional advantages are limited under the traditional strategic cost management mode.Nowadays,smart leaders are abandoning the single and static value chain management mode and adopting a new value creation mode-Value Constellation.Through the newly created value and directly delivered to customers,to realize the value generated by cooperation with suppliers,strategic cooperation alliances,competitors,employees,etc.The traditional strategic cost management model is mainly based on value chain analysis.From the perspective of a single enterprise,stakeholders are considered as environmental factors for cost optimization,and more attention is paid to the competitive advantage formed by their own cost differentiation.The value constellation is an inter-organization between enterprises,and it is a system where enterprises collectively create value through the attraction of each other.System members include broker companies,manufacturing companies,suppliers,distributors,customers,etc.who are stellar enterprises.Through the arrangement and combination of members,the roles and relationships of member companies are re-determined.Create value again.As an intermediate organization form between the market and the enterprise,the value constellation crosses the boundary of the traditional enterprise.The competition between the enterprise and the enterprise is gradually replaced by the competition between the value constellation network.An important way of competitive advantage.The paper aims to introduce value galaxy theory on the basis of traditional strategic cost management,the paper first studied the related theories of value constellation and strategic cost management,the basic characteristics of value galaxies and their impact on strategic cost management,on this basis,from the strategic perspective of the entire value constellation,in-depth analysis of the problems and causes of H company based on value chain strategic cost management,and introduced strategic cost management under the value constellation model,it is believed that customers are the starting point and end point of value creation activities,and the rationalization of costs among enterprises is the core of overall cost optimization.