| With the continuous development and application of Internet technology,social information and social needs have become more comprehensive and diversified.Household appliances with only traditional basic functions are no longer sufficient to face the functional needs of contemporary consumers,and are gradually extended to intelligent,customized and high-end functions.In the context of technology and industry integration,the traditional way of obtaining benefits by reducing costs to obtain price advantages for enterprises is no longer possible for home appliance enterprises to gain competitive advantages.Instead,they should innovate strategically from a global perspective,implement effective strategic cost management,accelerate the pace of industrial transformation and upgrading,and meet the requirements of upgrading consumer demand.In this paper,after elaborating on the theory of strategic cost management based on value chain,the characteristics of value chain of home appliance enterprises,and the principles and ways of applying strategic cost management of value chain,Haier Zhijia is selected as the case company to carry out the analysis about its strategic cost management of value chain.Firstly,the strategic positioning of Haier Zhijia and the market environment faced by the company are described through PEST and SWOT analysis.Second,the implementation of strategic cost management in Haier Zhijia’s internal value chain links,industry value chain links and competitors’ value chain links is analyzed.Finally,this paper evaluates the effect of strategic cost control in the application of value chain of Haier Zhijia and proposes optimization suggestions for the existing shortcomings.Of course,the ultimate purpose of this paper is to provide some reference and inspiration for optimizing enterprise cost management,enhancing enterprise competitive advantage,and accelerating the pace of industrial transformation and upgrading in the home appliance manufacturing industry.The strategic cost management of home appliance enterprises based on value chain should fully consider the strategic environment and their own conditions,look at the problem from a more long-term perspective and make decisions,and not simply consider cost management as the traditional cost management concept,i.e.,the first core purpose of continuous cost reduction;it should also focus on the process of progressing with the times in the enterprise,and focus on establishing the concept of strategic cost management,and at the same time of strategic management We should also focus on establishing the concept of strategic cost management in the process of progressing with the times,combining cost management with it to the maximum extent,establishing and implementing our own unique and innovative strategic cost management model according to the actual strategic objectives of the enterprise and the strategic objectives that need to be adjusted. |