Research On The Optimization Of Value Chain Cost Management Of D Company

During the "14th Five-Year Plan" period,with the complicated and changeable economic environment at home and abroad,the development layout of enterprises in various fields has been constantly adjusted,and the unstable factors faced by private enterprises have increased,including the pest control(PCO)industry.In the past,the market volume of PCO was large,and enterprises could get enough profits only by actively selling products to seize the market.Therefore,the cost management of enterprises was rarely examined from the overall perspective,and usually only the cost accounting of production links was concerned.Nowadays,under the background that the total market is gradually becoming full,many PCO enterprises have encountered the bottleneck of cost management-the enterprises have implemented strict cost control in the production links,and the cost of products seems to have been effectively managed,but the profits are always difficult to increase.To overcome this difficulty,enterprises must base themselves on the new development stage,adhere to new ideas,form a new development layout,have the courage to cultivate new machines from the crisis,update their own cost management concepts and innovate management models.The cost management of value chain is mainly for the analysis of the whole value chain.It not only pays attention to the cost management of some internal links,but also values the cost management of external links.This paper discusses and analyzes the production cost control in each link of the value chain,which helps to solve the cost problem of the existing enterprises,and pays attention to cost reduction in the whole process,which can help enterprises reduce costs and gain profits more effectively.Taking Company D in PCO industry as the research object,this thesis expounds the company’s present situation,basic cost management and working process.By constructing the internal and external value chain of Company D and analyzing the cost management of Company D,it is found that it lacks attention to the external value chain cost management,the existing accounting methods are incorrect,and some internal personnel have no awareness of value chain cost management.Finally,the thesis puts forward the optimization countermeasures of enterprise production cost management system from the perspective of value chain,which can improve the efficiency of company resources in the whole value chain,and finally complete the company’s cost reduction and benefit creation.Through the analysis of the value chain cost management of Company D,on the one hand,it optimizes the cost management of Company D,and on the other hand,it provides reference for similar enterprises.