Research On Strategic Cost Management Of ZH Automobile Manufacturing Enterprises Based On Value Chain

Looking at the production and sales of the global automobile industry,the life cycle of the automobile industry has entered a mature stage,and the fierce market competition can be described as white hot.The development of the domestic automobile industry started later than other automobile manufacturing powers,such as Europe,the United States and Japan.However,with the further expansion of domestic reform and opening up and the rapid economic development,the domestic automobile industry has also developed rapidly With the rapid development,China has become the largest enterprise in the world in terms of production and sales.The domestic automobile market is very large and the sales volume is very high,but in terms of automobile manufacturing,it is "big but not strong".The profits of domestic automobile enterprises are still far behind the automobile manufacturing powers such as Europe,America and Japan.The author found that the cost control of domestic automobile enterprises is still limited within the enterprise,and the traditional internal cost control idea is still adopted.It is urgent to bring the cost control of automobile enterprises into the cost control chain from the perspective of value chain,so as to broaden the vision and scope of cost control of manufacturing enterprises.Based on the value chain theory and enterprise cost control theory,this paper studies the strategic cost control of a typical enterprise in the domestic automobile industry-zh enterprise.Applying the strategic cost control tool from the perspective of value chain to the cost control practice of ZH automobile company is the specific application of theoretical tools and practical cases.The first chapter is the introduction.This article mainly introduces the research background,research significance,domestic and foreign literature research present situation as well as this article research mentality and the research method.The second chapter is related theory.Including strategic cost management theory,value chain theory and cost management theory based on value chain,to provide a theoretical basis for the follow-up study of this paper.The third chapter is the general situation of Zh Automobile Company and the present situation of cost management.Zh Automobile Company’s basic situation,ZH automobile company’s cost management present situation,including the management situation,the cost expense change situation as well as the cost management present situation.The Fourth Chapter is Zh Automobile Company based on the value chain cost management problem analysis.Firstly,this paper uses SWOT analysis to clarify the strategic cost management direction of ZH automobile company based on value chain,analyzes the cost composition of ZH automobile company,and analyzes the cost management problem of ZH automobile company from two aspects of internal value chain and industry value chain.The fifth chapter is Zh Automobile Company’s strategic cost management scheme based on value chain.According to Zh Automobile Company’s strategic positioning,this paper puts forward two strategic cost management schemes of internal value chain and industry value chain.The sixth chapter is the research conclusion.Summarize the research conclusions formed by the whole research process.This study extends the cost control of ZH automobile company to the whole value chain,which is a scientific change and development guide in the field of cost control of ZH automobile company.It not only has the function of optimizing the existing management concept and improving the internal management level of ZH automobile company,but also can increase the contact and cooperation between zh automobile company and node enterprises in the value chain,and promote the development of ZH automobile company Optimization of business strategy and process management.