Research On Strategic Cost Management Based On Value Chain

At present,the advantages of low-cost operation of Chinese enterprises are disappearing gradually,so it is necessary to adapt to the increasingly fierce competition environment through the innovation of cost management.The traditional cost management method can not link the cost control with the enterprise strategy,which makes the management unable to obtain the effective information support when making the enterprise strategy.The strategic cost management is to integrate the strategic thinking in cost management,and improve the cost management to the strategic height of the enterprise.This method controls and analyzes the cost behavior and structure of enterprises from the perspective of enterprise strategy,to enhance the competitive advantage of enterprises.The combination of value chain management and strategic cost management constitutes a strategic cost management method based on value chain.This method decomposes the cost to each node of the enterprise value chain,and reduces the overall cost of the enterprise by improving the cost utilization rate of each node.The research on strategic cost management is still in the exploratory stage in the theoretical and practical circles of our country,and there are still various problems in the specific operation of enterprises.Therefore,this paper analyzes and summarizes the application of strategic cost management in company A,which can give some enlightenment to the enterprises in the exploration period.Based on the perspective of value chain strategic cost management,this paper chooses company A as the research object.Through the analysis of the current situation of its value chain strategic cost management,it reveals the problems existing in the value chain strategic cost management of company A,and puts forward countermeasures for further improving the value chain strategic cost management of company A.This paper consists of the following six parts:The first part is the introduction,which introduces the research background,significance and content of this paper,and cardings the related literature of strategic cost management based on value chain at home and abroad.The second part is the introduction of theory,including the theory of strategic cost management,value chain theory,strategic cost management based on value chain.The third part is the basic situation of company A,mainly introduces the general situation and business process of company A,and analyzes the current situation of value chain strategic cost management of company A from two aspects of internal value chain and external value chain.The fourth part is A company's current value chain strategic cost management problems.This part analysing from the internal value chain and external value chain two aspects,pointed out A company's strategic cost management problems.The fifth part is the measures to optimize the value chain strategic cost management of company A,which puts forward some ideas and suggestions for improving the value chain strategic cost management of company A.The sixth part,conclusion,summarizes the viewpoints of this paper and points out the shortcomings in the process of writing this paper.This paper intends to put forward personal innovative views in the following aspects:First,this paper analyzes the strategic cost management of company A from the perspective of value chain.Through the analysis of the key nodes of the internal and external value chain of company A,it breaks through the limitations of traditional cost management that only pays attention to the control of the internal cost of the company and ignores the cost analysis of upstream and downstream of the industrial chain and competitors.Secondly,at present most of the papers summarize the advantages of a certain enterprise in implementing strategic cost management,which can be used for reference by other enterprises.This paper attempts to find out the imperfections of A company in the process of implementing strategic cost management,and at the same time,puts forward suggestions for optimization and improvement.As for supplier relationship managemen t,we should establish incentive mechanism to improve supplier enthusiasm and relationship with suppliers.On the issue of logistics,this paper helps company A to improve the logistics organization to improve the transportation efficiency.