Research On Strategic Cost Management Of Xiaoming Agriculture & Animal Husbandry Co.,Ltd Based On The Value Chain

With the development of China’s economy and the improvement of residents’ living standards,eggs have become an essential ingredient on the table of every household,and layer breeding has also become an important livelihood industry.The high-quality development of layer breeding industry is of great significance for the realization of rural rejuvenation and agricultural modernization.However,Chinese layer breeding enterprises generally face greater cost pressure and insufficient market competitiveness.In recent years,the COVID-19 and avian influenza epidemics continue to affect the development of the layer industry.The "dual carbon" goal in the squeeze of the development space of the livestock and poultry breeding industry has also become an important driving factor for industrial transformation,which further intensifies the market competition of the layer breeding industry.The traditional cost management mode only controls the internal production costs of enterprises,cannot cope with changes in the external environment,and is no longer suitable for the development needs of layer farming enterprises.However,the strategic cost management based on the value chain can closely focus on the strategic objectives of the enterprise,connect all links of the internal and external value chain,and expand the scope of cost management.Thus,it can help enterprises realize resource integration and value increment better.This paper selects Xiaoming Co.,Ltd.,a leading enterprise in the layer breeding industry,as the research object.Based on the current development strategy of the company,this paper analyzes the strategic cost management of various links in the internal value chain,such as production,warehousing logistics,sales,after-sales service,procurement,technology research and development,human resources management and infrastructure management.Combined with the external industry value chain and competitor value chain,the problems of Xiaoming Co.,Ltd.are found as follows:Lack of clear strategic positioning and systematic cost management strategy;High R&D investment and low achievement conversion rate;The product type is single and the marketing force is weak;The quality of employees is not high,and they lack cost-saving consciousness;High dependence on foreign suppliers;Weak development ability of downstream consumer market;The vertical integration capacity of the industrial chain is insufficient.In response to these problems,this paper puts forward optimization suggestions based on value chain strategic cost management,and believes that Xiaoming Co.,Ltd can optimize cost management by clarifying cost strategy,improving R&D system,increasing marketing efforts,optimizing staff training,seeking multiple supply,expanding sales channels,strengthening vertical integration and so on.At the same time,Xiaoming Co.,Ltd can also provide guarantee for the implementation and improvement of the value chain strategic cost management system from the aspects of organization,information platform,assessment system and supervision mechanism.This paper combines the theory of value chain strategic cost management with the specific business of the case enterprise,decomposes the cost management measures of Xiaoming Co.,Ltd into all links of the internal and external value chain for analysis,deeply understands the cost structure of laying breeding enterprises from the perspective of value chain,and on this basis,clarifies the direction of optimizing cost management,extends the application research of value chain strategic cost management to the laying breeding industry,and provides a new idea for its cost management.