Research On Strategic Cost Management Optimization Of X Company Based On Value Network

The printed circuit board(PCB)manufacturing industry as China’s pillar industry,is the foundation of national economic development,economic growth has an extremely powerful driving role.How to promote the high-quality development and transformation and upgrading of the printed circuit board(PCB)industry has become one of the current theoretical and practical research hotspots.In recent years,the price of printed circuit board raw materials continue to soar at the same time,the selling price of printed circuit board is showing a downward trend.In addition,in the domestic economic transformation and upgrading of the new normal,printed circuit board enterprises are facing reduced profits,product backlog,accounts difficult to collect and digital transformation and upgrading and other multiple pressures,printed circuit board enterprises need to enhance the level of cost management.In order to actively respond to the "Made in China 2025",through the integration of upstream and downstream resources,to explore the optimal cost management methods,is of great significance to China’s printed circuit board enterprises to obtain competitive advantage.Based on value network theory and strategic cost management theory,this paper stands on the height of strategic positioning analysis,value network analysis,cost motivation analysis and value creation process analysis,and through the use of literature research method,case study method,data analysis method,empirical research method,questionnaire survey method and interview method,it constructs the optimization framework of strategic cost management of Company X based on value network,and explores the development direction of cost management of China’s printed circuit board enterprises.The development direction of cost management in Chinese printed circuit board enterprises is explored.This paper first analyzes the basic situation of Company X;second,analyzes and optimizes the strategic positioning of Company X through macro environment,micro environment,financial statement and competitor analysis;again,constructs the internal and external value network of Company X by drawing on the analytical model,and proposes optimization suggestions accordingly;finally,puts forward the strategic cost drivers and tactical cost drivers of Company X from both aspects Finally,we propose specific optimization solutions for Company X’s cost drivers in terms of strategic and tactical cost drivers.In addition,we also analyze and design optimization solutions for the value creation processes of R&D,procurement,production,sales,and information transfer of company X.This paper is the first to combine the value network analysis of printed circuit board enterprises with the strategic cost management analysis,which not only expands the research framework of strategic cost management,but also provides a reference to effectively improve the cost management problems of Chinese printed circuit board enterprises.