Research On K Company’s Cost Management Based On Value Chain

At present,the market demand in China’s beverage industry is weak and the growth rate is slowing.At the same time,the continuous adjustment of the industrial structure and the increasing diversity of beverage products have further intensified the market competition in this industry.The sluggish performance growth and rising costs of traditional beverage companies have caused them to face a dilemma of declining operating revenue and profits.In this difficult situation,traditional beverage companies need to pay more attention to cost management and restructure cost management to adapt to the external competitive environment,in order to improve their core competitiveness and sustainable development capabilities.Based on this,the research on traditional enterprise construction based on value chain cost management has a very positive and important significance.K Company is a representative traditional beverage enterprise in the Pearl River Delta region,and its problems can reflect the current situation of cost management in the entire beverage industry.This thesis takes K Company as the research object and conducts a value chain based cost management study on the company.First of all,introduce the current situation of K Company in cost management.Using questionnaires,interviews,and other methods,we found that procurement costs and logistics costs remain high and other issues.Secondly,by analyzing the causes of the above problems,it is found that traditional cost management methods are no longer applicable,and it is necessary to introduce value chain cost management.Furthermore,a cost management scheme based on the value chain is constructed.This program uses theories such as value chain cost management to analyze the internal and external value chain activities of K Company,and uses the cost value coefficient method to identify and optimize or eliminate high consumption and low value activities in the company’s internal value activities.For external value chain cost management,select strategic cooperative suppliers,entrusted processors,and distributors to establish long-term strategic partnerships to jointly reduce enterprise costs in the value chain,thereby achieving the goal of low-cost operation of K Company,enabling the company to gain long-term core competitiveness.The research on value chain cost management has always been a hot topic for experts at home and abroad.Based on a comprehensive study of value chain based cost management in K Company,it is believed that beverage companies should break traditional cost management thinking,expand cost management space,and implement value chain cost management.Taking "strategy,digital technology,talent,and mechanism innovation" as the construction orientation,cost management is implemented throughout the entire operation and the entire value chain process,achieving an effective connection between cost management objectives and operational management,making value chain based cost management more systematic,enabling enterprises to maintain a long-term value chain cost management model,and achieving sustainable development.