Research On Cost Management Of H Photovoltaic Enterprise Based On Value Chain

Under the background of the downward pressure on the domestic economy and the complex and severe external environment,the living environment of manufacturing small and medium-sized enterprises has further deteriorated.If domestic manufacturing small and medium-sized enterprises want to change the current adverse situation,they urgently need to attach great importance to cost control,use scientific and reasonable cost management means,combined with their own characteristics and strategic positioning,Comprehensively and systematically lay down the concept of cost system,so as to lay a foundation for mastering the first mover advantage in market competition.So how can enterprises,especially small and medium-sized manufacturing enterprises,calmly face the pressure of price war,obtain the expected economic profits and maintain the state of sustainable development?In the long run,the important way out of the "dilemma" of thinking and practical operation lies in the transformation of enterprise cost management mode.The upgraded cost management mode guided by the new value chain theory will replace the traditional cost management operation of enterprises,because it can enable enterprises to obtain and hold the cost leading advantage in the industry by optimizing the whole value chain links.Firstly,based on the research of experts and scholars at home and abroad,this thesis expounds the theories of enterprise cost management,value chain and target cost,deeply studies and correlation analysis,and obtains the theoretical basis of cost management research based on value chain.Secondly,H company is selected as the actual research object.Combined with its development status,industry characteristics and risk,financial status and relevant index analysis,the data analysis is used to display and analyze the actual cost management and operation problems of H company,so as to explore the control risks of all links of internal operation,so as to find out the narrow coverage of cost management,ineffective supervision means Affect the operating profit level and other deep-seated contradictions.Finally,it proposes to use the value chain analysis method to comprehensively optimize the cost management loopholes of H company,in order to change the disadvantages of current enterprise cost management,reverse the fatigue of the impact on management content and operating profits,efficiently improve the level of cost management,reduce acquisition costs,improve cost utilization,and gradually obtain the advantage of operating competitiveness.In short,this thesis hopes to take the case study of H company as a breakthrough,through the analysis of specific and novel practical methods,put forward constructive optimization measures,and provide better reference significance and reference value for other small and medium-sized photovoltaic manufacturing enterprises to build and optimize a scientific value chain cost management system.