Research On Cost Management Of F Liquor Company Based On Value Chain

China’s liquor industry has now realized industrialization,scale,collectivization,but with the change of market environment and demand,as well as the implementation of relevant national policies,liquor industry has entered a period of deep adjustment.Since 2012,the liquor industry has suffered an unprecedented difficult stage,sales fell,prices fell,profits fell,wine companies can be described as difficult,until 2015 liquor sales have a recovery trend.On the other hand,the rising cost of packaging materials undoubtedly gives wine companies the reason for increasing prices,and even some wine companies have more than half the cost of purchasing packaging materials.The traditional cost management mode,with the continuous development of enterprises,exposed more and more drawbacks,has been difficult to meet the development needs of liquor enterprises in the modern market environment.This paper first starts from the research status of value chain theory,modern cost management theory and value chain cost management,deeply understands the relevant theoretical knowledge of value chain cost management,and systematically understands and analyzes cost management methods.Secondly,taking F Liquor Company as the research object,conducting in-depth on-the-spot investigations,combining its production process and main cost structure,analyzing from the perspective of the value chain,and analyzing the current situation of F Liquor Company from the four links of procurement,research and development,production,and sales.The status quo of cost management and the existing problems in current cost management,and then the necessity and feasibility of F Liquor Company’s application of value chain cost management.Then,the application scheme design of F Liquor Company’s value chain cost management is carried out.For the cost management of its internal value chain,it uses the activity-based costing method to calculate and analyze the unit product cost of the three major categories of wine products of Fenjiu,series wine,and mixed wine.For the cost management of its external vertical value chain,the analytic hierarchy process is used for F Liquor Company Select the best suppliers and customers,and for their external horizontal value chain cost management,select Luzhou Laojiao and Yanghe shares as the comparative analysis objects of F Liquor Company,analyze and compare financial indicators,development strategies,etc.,and realize the value of competitors Continuous optimization on the chain.In the case that traditional cost management methods can no longer meet the needs of enterprises,this paper applies value chain cost management methods to F liquor company,and proposes cost management strategies,so that F liquor company can more accurately grasp the value chain cost related information,Optimize the cost structure of F liquor company,optimize business processes,reduce operating costs,realize the value-added of the enterprise,and gain a competitive advantage in the fierce market competition.In addition,on this basis,it can also provide other liquor companies with a theoretical basis for cost management,learn from experience,and provide more references for guiding the cost management practices of liquor companies.