The Research On Cost Collaborative Management Of F Enterprises Based On Value Chain

With policy support and demographic dividends,the coating industry has developed by leaps and bounds,which to a certain extent has also established the pillar status of Chinese traditional industries in the social economy;but under the dual effects of the macro policy environment and the microeconomic environment,The coating industry is facing tremendous competitive pressure;strengthening cost management is an inevitable measure for companies to break development dilemmas and adapt to environmental changes.In the era of lean production,the requirements for cost management are getting higher and higher,so it is necessary to break through the traditional cost management methods and manage costs from a strategic perspective.Therefore,for enterprises,cost management is not only limited to the cost control of a single operation within the enterprise,and blindly reduce the cost of the enterprise;it needs to pay more attention to the close contact between the enterprise and the outside world,and plan out targeted and applicable value The measures at each link in the chain allow the cost coordination management system to effectively act on the enterprise.Collaborative cost management based on the value chain can understand cost driving factors from the source,provide critical information for the sustainable development of the company,and gain competitive advantage.This paper takes value chain theory,synergy theory and cost management theory as the theoretical basis of the research,starting from the value chain,in-depth analysis of the cost structure of F enterprise value chain and the status of cost coordination management,and then constructing F enterprise cost coordination management based on value chain System,and put forward the safeguard measures implemented on the basis of empirical analysis:1.The value chain is clarified from the internal and external aspects of F enterprise.The internal value chain is the basis related to it in the production and research and development process of F enterprise.Activities,and the external value chain mainly studies upstream,downstream,and inter-industry companies that are related to F company;2.Build a cost coordination management system for F company,aiming at the actual operation of F company,from cost coordination management classification and cost coordination management Method,analyze the cost coordination management process of F enterprise;3.Refer to the cost coordination measurement indicators of relevant scholars,summarize the current situation of F enterprise,and revise the measurement indicators in conjunction with the future prospects of the enterprise,and design a set of questionnaires for its management Conduct a pre-investigation with the employees associated with it,and analyze the reliability and validity of the data,and then modify the questionnaire based on the results to determine the final questionnaire;4.According to the empirical analysis:The synergy between enterprises,the synergy with downstream enterprises,and the synergy between the same industry and the cost synergy are all showing a significant positive correlation;5.It is proposed to ensure the smooth implementation of the cost synergy management system based on the value chain of F enterprise.On the basis of this,improvement measures for long-term and orderly development of business operations are proposed.