Research On Cost Management Of F Enterprise Value Chain

As the competition between companies intensifies,existing gap-filling companies can not only increase profits by producing high-quality products,but also need to strengthen cost to gain a competitive advantage.Under the knowledge economy environment and new management concepts,traditional financial accounting and management accounting models can no longer reflect the value information of enterprises in a timely manner,and cannot meet the needs of rapid development of information technology and social changes.Behind social and future accounting,as well as the development requirements of globalization.New trends and changes in the management field have created business accounting.Therefore,the introduction of the value chain into cost management has become a future development trend.Analyzing each link in the value chain can help you find problems in cost management and better solve problems in cost management.Based on the theory of value chain and cost management,this paper analyzes the cost management of coking enterprises from the perspective of value chain.First,we combined the basic situation of F Caulking Company,analyzed the current cost situation and value chain overview of F Caulking Company,and compared the value chain status of F Caulking Company in the same industry.Secondly,we analyzed the cost management of F Coking Company’s internal value chain.It is found that there are some problems in the cost management of internal value chain,such as insufficient investment in research and development,low inputting and output efficiency,unreasonable purchasing process,unscientific supplier management,simple production cost accounting method and high selling cost.Thirdly,basic on internal value chain research and development,procurement,suppliers and sales of four aspects of the cost management is optimized,from the upstream,downstream suppliers and competitors to the external value chain related suggestions are put forward,in the internal value chain optimization proposed through the target cost method to control the research and development costs;Measures to optimize procurement process and strengthen procurement supervision;In terms of the optimization of external value chain,it is proposed to strengthen the communication and cooperation with suppliers and optimize the upstream value chain.Strengthen customer management,optimize the downstream value chain;To compete in cooperation and optimize the value chain of competitors.Finally,it aims to improve the current cost management problem of F-filling through the optimization of the three aspects of internal value chain optimization,external value chain optimization and value chain cost management protection measures.