Research On Cost Management Of CZ Company Based On Value Chain

With the emergence of science and technology,the world economy is gradually entering the fast track,and the operation and management mode is constantly updated and changed.Many management experts pay more attention to the economic game between enterprises,and market competition drives enterprises to narrow their living space and endue them with more requirements.The cost level of an enterprise directly affects the profitability and competitiveness of its products.The deep-rooted traditional cost management mode of an enterprise is no longer in line with the needs of modern management mode.Only by playing the key game of cost management,making overall planning based on modern cost management thought,extending the scope of cost management,and including internal and external factors of the organization,can the enterprise comprehensively improve its economic benefits and gain competitive advantages.Value chain cost management to improve the efficiency of the use of resources between enterprises,make up for the weaknesses of traditional cost management,to develop channels,it is not only beneficial to enterprise cost reduction,also help the realization of the value chain links of the value of appreciation,this to the enterprise to maintain its vitality has important theoretical and realistic significance.Dynamic is the basic feature of enterprise operation and management activities.Enterprise managers should take the value chain as the starting point,comprehensively coordinate the content of enterprise management,control the cost and improve the profit,so as to be better in the competitive advantage.This paper to the literature research and field investigation into the case study,based on the value chain and cost management related theory,the research object is CZ company,through collecting questionnaires and statistics related to financial data,understand the development situation and the company cost management present situation,analyzes its main problems,based on the value chain,update the CZ company cost management idea;Second,build up the value chain cost management system,the main cost value coefficient method is used to analyze the internal value chain link,the actual product,for example contrast analysis the differences of traditional cost and value chain cost management,and put forward improvement measures,targeted at the same time,using the analytic hierarchy process to external value chain analysis of planning,make the company identify failures and deficiencies in the value chain of each node,help the company scientific planning,rational analysis to make the right business decisions;Finally,the safeguard measures based on the new system are proposed.The author expects to help CZ company to open up a new way of value chain management,to solve the practical problems of large manufacturing enterprises,and to promote the coordinated development and sustainable development of the company.