Cost Chain Cost Management-Case Study On Creating Value Of Collaborative

At present,the global economy is in the recovery stage,companies have to find a breakthrough to maintain their own competitive advantage and market share,in the process,companies realize that the traditional cost management can’t meet the requirements of modern economic development.Porter Michael’s value chain analysis is not only the theoretical community’s attention has also been favored by the practical community,and promote the continuous development of cost management theory,has been virtual value chain,value chain cost management,supply chain cost management and other cost management theory,to provide theoretical guidance for enterprises.Case Enterprise Implementation Cost Competitive Advantage Strategy slowly extends to the value chain cost management strategy,focusing on the whole process of the entire process.As a result of the case of many sub-units,one side of the sub-units only focus on a single value chain and ignore the synergies between the entire group,thus affecting the value of the group to maximize the value of the other side of the sub-unit accounting caliber differences caused by performance assessment can’t unified and incentive of the maximum fairness;based on this,this case study the implementation of value chain cost management enterprises at the same time,combined with performance management and collaborative management,making case companies successfully break the bottleneck problem to achieve value added.In this paper,TB group as the research object,case study.At the same time,this paper draws out the main contents of this paper,and then defines the concept of value chain and takes the bottleneck theory,synergy theory,value theory and performance management theory as the theoretical basis,and carries on the value chain analysis and identify the bottleneck problem,the use of collaborative management and performance management methods to build value chain cost management-collaborative management to create value application mechanism.Based on this,this paper analyzes the bottleneck of the cost chain cost management of the enterprise TB group,applies the constructed application mechanism to the TB group,cooperatively manages each unit of the TB group value chain node and uses the incentive as the guarantee to break the bottleneck Problem,so that the responsibility of the unit to play the greatest value.The innovation of this paper is reflected in the following two aspects:First,in the process of implementing cost chain cost management,identify and solve the bottleneck problem,highlight the importance of collaborative management to create value and application value;Second,this paper combines performance management theory,Which can effectively guarantee the implementation effect and summarize the experience of value chain cost management in practice,which provides a reference for in-depth study of value chain cost management.