Research On Strategic Cost Management Of A Enterprise Based On Value Chain

With the advent of the knowledge economy era,the old cost management mode can not adapt to the current economic environment,which makes enterprises need to explore a new cost management mode.In recent years,scholars from all walks of life have generally concluded that cost management should be combined with enterprise strategy,and the idea of cost management should be applied to the formulation and implementation of enterprise strategy,so the concept of "strategic cost management" was born.At present,although the theory of strategic cost management has been studied and put forward by many people,there will still be many new problems in the actual application process,resulting in many enterprises not daring to change the current cost management methods rashly,there is still a lot of practical research to be done before it can be applied to the enterprise.On the basis of reading and studying a large number of articles at home and abroad,the author chooses a construction enterprise--A enterprise as an example,using the methods of questionnaire survey,on-the-spot investigation and Communication,internal data collection,etc.,from the perspective of Value Chain,this paper studies the present situation of cost and strategic cost management of enterprise a,which shows that enterprise a develops information construction vigorously,establishes financial sharing platform,and establishes internal specialized company,strategic cost management measures such as backward integration can effectively reduce enterprise costs,integrate and extend the value chain.At the same time,some problems are found in enterprise a:(1)the internal and external value chains are loose,(2)the executive cost drivers are under control,(3)focusing on basic activities and neglecting ancillary activities,and proposing a series of optimization measures,(1)integrating the internal and external value chains,(2)strengthening the control of the executive cost drivers,(3)clarifying the importance of each activity in the value chain and strengthening the management of ancillary activities,(4)strengthening the building of enterprise culture,establish the concept of strategic costmanagement.In this paper,construction giant enterprise a as an example,the strategic cost management based on the value chain of effective measures are summarized,their existing problems are investigated and analyzed,and optimization measures are put forward,it has certain guiding value for the development of the company,and it is hoped that the process and conclusions of the study will be useful for other similar businesses,or prepare to enter a similar field of enterprises for strategic cost management to provide a certain reference and reference.