Application And Enlightenment Of Strategic Cost Management Of Muyuan Foods Co.,Ltd. Based On Value Chain

At present,the scale of my country’s aquaculture industry is relatively low,and there are more individual farmers.In the context of the country’s increasing emphasis on environmental protection and continuous encouragement of scale,my country’s breeding enterprises are also facing opportunities and challenges for transformation and upgrading.As far as the characteristics of the breeding industry are concerned,there are many factors such as labor and capital that need to be invested,and the output in the initial stage is small.Therefore,in the process of realizing large-scale breeding enterprises,cost management has become an extremely important part.Boosting can help businesses increase productivity and efficiency.However,traditional cost management methods are too absolute to reduce product costs,fail to establish a link between cost management and enhance corporate competitiveness,ignore the importance of the value chain,and cannot well meet the needs of modern farming enterprises.Therefore,enterprises can adopt the strategic cost management method based on the value chain theory to analyze the cost from a global perspective,so as to enhance the competitiveness of the enterprise.As a whole,my country’s pig breeding industry is facing a series of realistic pressures such as increasing environmental pressure,increasing international competition,and emerging hidden dangers of epidemic diseases.However,Muyuan Co.,Ltd.has made steady progress.Leading position in the industry.Based on the value chain perspective,this paper uses the analysis method of strategic cost management to analyze the current situation of strategic cost management of Muyuan Co.,Ltd.First,an overview of the industry status of the aquaculture industry,and an overall description of Muyuan and its value chain.Secondly,through the environmental five forces model and SWOT analysis method,determine the competitive position of Muyuan shares in the market,and clarify its strategic position.Then,using the value chain analysis tool to analyze the implementation status of Muyuan’s strategic cost management from three aspects: internal value chain,industry value chain and competitor value chain,through the analysis,it is known that Muyuan has implemented effective cost management in multiple links.,the effect is remarkable,and the cost of the enterprise is reduced.At the same time,it is also found that there are deficiencies in the cost management in some aspects.Then it analyzes the strategic cost drivers of the enterprise.By analyzing the impact of the cost drivers on the cost of value chain activities,it is concluded that the enterprise can effectively control the relevant cost drivers,and then control the enterprise cost.Finally,based on the previous analysis and exploration,this paper summarizes the achievements of Muyuan shares in strategic cost management,and puts forward some inspirations for the breeding industry to provide reference for reducing the cost of enterprises and enhancing the competitive advantages of enterprises.The corresponding optimization suggestions are put forward in order to improve the strategic cost management system of Muyuan Co.,Ltd.