Research On Financial Performance Of C Enterprise Under Value Chain Cost Management Mode

Nowadays,enterprises are in an era of rapid development of science and technology and informatization,and the ever-changing environment urges enterprises to make continuous changes to seek greater progress.At present,the competition among industries is not only the confrontation between individual enterprises,but also the collective competition within the enterprise value chain.More and more enterprises begin to carry out cost management based on their own value chain,carry out resource optimization and integration activities to maintain and enhance their own strength.Carrying out cost management from all links in the value chain can help enterprises stabilize the raw material supply,save transaction costs,open up downstream sales channels,expand market share and increase operating income.However,with the further extension of the value chain of enterprises,the manpower,financial resources and material resources needed by them are also increasing,which may have an adverse impact on the operating efficiency of enterprises.Therefore,further exploring the relationship between value chain cost management and financial performance,based on the actual development situation,formulate strategies to improve performance,which is conductive to business smoothly the next step of planning and management acticities,improve performance,realize the goal of profit maximization and establish brand advantages,and which is of great significance to the development of enterprises.This paper adopts the method of case study.First briefly introduces the relevant background of implementing value chain cost management in C enterprise,and expounds the research purpose and significance of.Introduces the theory of value chain cost management and financial performance,including domestic and foreign literature review,and the theoretical basis of value chain cost management and financial performance;Secondly,summarizes the overall situation of China’s automobile industry,introduces the basic situation of C enterprise,the problems of cost management and the specific methods of implementing value chain cost management,mainly from two aspects of cost management of internal value chain and external value chain,and analyzes the relationship between value chain cost management and financial performance;Thirdly,it analyzes the financial performance of C enterprise under the cost management mode of value chain,and comprehensively uses four financial capabilities and EVA method to study;Finally,It is concluded that the cost management model of value chain has brought some benefits to C enterprise.In the short term,the solvency and profitability of C have been improved,but the effect is not obvious in the later stage,resulting in a series of problems.And summarizes the experience that can be popularized,so as to be applied to other automobile enterprises and even the whole manufacturing industry.