Research On Cost Control Of L Chemical Company Based On Value Chain

During the "14th Five-Year Plan" period,the development of my country’s chemical industry urgently needs transformation and upgrading to achieve butterfly change.The proposal of the "two-carbon" goal requires chemical enterprises to take the road of green,low-carbon and high-quality development.Under this new development concept,a On the one hand,enterprises need to seize the opportunity of carbon reduction in chemical industry,and on the other hand,they are also faced with the cost increase caused by energy conservation and emission reduction.Therefore,in the past,the cost control method that only focused on a single link can no longer meet the needs of enterprises,but needs to be cost-effective from multiple dimensions.Control.Value chain cost control is precisely the cost control of enterprises from multiple dimensions of strategy,time and space,and is a necessary channel for enterprises to reduce costs and improve competitiveness.By exploring the background and research status of value chain cost control,using value chain theory and cost control theory,this paper selects L company,a typical representative of the chemical industry’s transformation to an integrated park,as the research object,and clarifies its strategic positioning and cost drivers.First,analyze the current status of the company’s cost control from both micro and macro aspects,and find that the company has problems in the procurement mechanism,research and development capabilities,and upstream and downstream relationship management in the process of cost control.Analysis,through the value chain coefficient method to analyze the internal value chain cost control,combined with the external value chain cost control analysis to find the root cause of the problem;finally,according to the problem,put forward corresponding improvement measures for its internal and external value chain.The research on the cost control of L chemical company’s value chain shows that:First,the level of cost control in each link of the value chain will have a greater impact on the overall cost control of the company.From the perspective of cost control of Company L,the high level of management and control in the procurement and production links will make a greater contribution to the effect of cost control;second,the integration of the value chain of chemical companies needs to be further improved.Company L lacks the management of upstream suppliers in the procurement link,and the coordination between the sales link and the procurement link is low;third,the cost control of the value chain of chemical enterprises should take into account the relationship between the upstream and downstream of the value chain.Company L has less consideration for the relationship between upstream raw material suppliers and downstream customers when carrying out cost control,so that the company’s overall cost control effect is low.