Research On S Enterprise Cost Management Based On Value Chain Perspective

The emergence and in-depth application of artificial intelligence and digital technology,the rapid change of users’ demands and the strengthening of the sense of sovereignty,as well as the continuous updates and ups and downs of the market,make the speed of change driven by science and technology accelerate significantly.Electrical appliance manufacturing industry needs to face the reality,continue to evolve,self-subversion,establish the advantage of certainty in the uncertain environment,make innovation and change become the largest increment of beauty,in order to adapt to The Times and establish the industry advantage.The traditional cost management method has a positive impact on the development of enterprises in the specific market environment and historical development period.However,with the increasingly open market and fierce competition,the manufacturing capacity of enterprises can not keep up with the business development,leading to the increasingly prominent inadaptability of the traditional cost management,which seriously restricts the development of enterprises.Based on this,this paper discusses the cost management method based on the value chain perspective.From the perspective of value chain,the strengthening of cost management not only improves the cost management ability of enterprises,but also opens up a new way for the cost management of modern enterprises,so as to effectively improve the operational efficiency of each link and provide solid support for the long-term development of enterprises.This paper reviews the literature on value chain,cost management and value chain cost management.Based on the theory of value chain and value chain cost management,S enterprise in the large household appliance industry is selected as the research object to analyze the value chain cost management of S enterprise.By studying the current situation of its cost management and applying the value chain cost theory,the internal cost management of the enterprise is analyzed by constructing the internal core value chain of the enterprise.The key links of the internal cost management of the value chain of the enterprise S lie in R&D,procurement,production and sales.At the same time,through the establishment of an external value chain,the interaction between enterprises and upstream suppliers and downstream customer activities has an in-depth understanding of the impact on costs;At the same time,it can also analyze its competitiveness from the perspective of cost management,and provide reference for formulating and implementing correct and effective strategies.Finally,a series of countermeasures are put forward for the problems faced by each value chain to enhance the competitive advantage of enterprises.As a powerful tool for enterprises to gain cost advantages and create sustainable core competitiveness,value chain cost management can not only help enterprises find the key factors of cost growth in the value chain,but also promote enterprises to expand their perspective and optimize the allocation of upstream and downstream resources in the industrial chain.As our country’s economic development has entered the stage of "new Normal",the competition among enterprises is more fierce,and the traditional mode of cost management can no longer meet the needs of enterprises’ survival and development under the modern market economy.However,in the electrical appliance industry,the value chain cost theory application still has great room for improvement.Therefore,this paper introduces the value chain cost management concept into the current situation of the cost management of S enterprise,providing a new perspective for the cost management of S enterprise.