Research On Cost Management Of JBL Company From The Perspective Of Value Chain

In recent years,the rapid development of China’s real estate industry has led to the rapid development of the construction industry and building materials industry.Over the past 30 years of reform and opening up,the development of waterproof industry has helped people to realize home ownership and comfort.However,China’s waterproof industry is in the extensive development mode,the product quality is getting worse and worse,and the energy consumption is serious,which seriously affects the healthy development of the industry.With the aggravation of market competition,there are some urgent problems in the industry,especially the cost management problems.The traditional cost management method takes the internal production activities as the main cost control point and ignores the influence of external activities,which will inevitably lead to the distortion of cost information and hinder the cost analysis.This paper uses the method of case analysis,starting from the concept of value chain to study the cost management of JBL company,trying to make up for the lack of the original cost management of the company,pointing out the direction for the cost management of JBL company,and also providing some reference for the development of other building waterproof material production enterprises.Taking JBL company as an example,through the analysis of the current situation of cost management,this paper finds that its current cost management mode has little effect on its cost management,and there are some problems in cost management.Therefore,this paper introduces the theory of value chain cost management,puts forward the necessity of value chain cost management,and constructs the value chain cost management mode,analyzes the company’s value chain cost management from the internal and external perspectives,including R & D value chain,procurement value chain,production value chain,sales value chain,supplier value chain and customer value chain And competitor’s value chain,put forward the specific implementation plan of each value chain cost management,and put forward the company’s implementation of value chain cost management safeguard measures.