Cost Management Of ZX Manufacturing Company Based On Value Chain Theory Problem Study

Cost management is a key link in the company’s operation and management.The quality of cost management is also the key to whether the company can continue to develop.Traditional cost management methods have their inherent limitations,leading to the distortion of the company’s cost accounting results for various production and operation activities,the lack of connectivity between various production and operation activities,and it is difficult to meet the company’s needs for production and operation development in the current market environment.It is difficult for the company to make more profits.With the changes in the market environment,the company’s need for cost management has changed from mainly focusing on production activities to the cost management needs for the company’s overall production and operation activities from R&D,procurement,production to sales.Based on the cost management theory of the value chain,the value chain ideas are integrated into the company’s cost management work,and the company’s production and operation activities are divided into various links in the value chain.From the cost management of a certain production and operation activity to the overall management of the production and operation activities related to the production and operation activity in the internal and external value chain.Cost management based on the value chain is more general and forward-looking.Value chain cost management improves the efficiency of resource utilization between the company’s internal and external production and operation activities,and links the company’s cost management activities,so that the company’s cost management can fully coordinate the interaction between various activities in the value chain,Realize the optimization of cost management.Cost management based on value chain theory makes up for the shortcomings of traditional cost management methods,expands the scope of cost management,and helps to increase the value of various production and operation activities in the value chain.It is extremely important for the cost management of auto parts manufacturing companies.Meaning.Based on the value chain theory,this paper takes ZX manufacturing company in the auto parts manufacturing industry as the research object,and refers to a large number of domestic and foreign related literatures on value chain cost management to analyze and optimize the value chain cost management of ZX manufacturing company.This thesis is divided into six parts.The first part is the beginning of this thesis,which describes the research background,purpose and significance of this paper,and summarizes and reviews the research status at home and abroad.The second part is an overview of related concepts and theories.This part is the cornerstone of this thesis.It introduces related concepts of value chain,cost management and activity cost management,cost management methods and related theoretical foundations.The third part introduces ZX manufacturing company’s overview,cost management situation and existing problems,and points out the necessity and feasibility of ZX manufacturing company to implement value chain cost management.The fourth part is the cost management analysis and optimization design of ZX manufacturing company based on the value chain.Analysis and optimization are carried out from two perspectives of internal and external value chains.Use the operation value coefficient method in the internal value chain to find out the controllable points of ZX manufacturing company’s internal cost,and analyze and optimize the cost control points in the internal value chain;in the external value chain,it is further divided into external vertical and Horizontal value chain: Analyze the management status of ZX manufacturing company’s upstream suppliers and downstream customers on the external vertical value chain,and use the analytic hierarchy process and customer benefit matrix to optimize the design.The comparative analysis method is used in the external horizontal value chain to compare the current cost management status of ZX manufacturing company with competitors and the average level of the same industry for benchmark analysis and optimization.The fifth part puts forward the safeguard measures for ZX manufacturing company to implement value cost management.Through the in-depth analysis and targeted optimization of ZX manufacturing company’s value chain cost management,it will guide more auto parts manufacturing companies to pay attention to value chain-based cost management,optimize the company’s resource allocation,and promote the development of my country’s manufacturing economy.