Research On Cost Control Optimization Of Luckin Coffee Enterprise

With the development of China’s economy,many new enterprises are springing up like mushrooms.While the economic market is constantly improving,the competitive environment faced by enterprises is also becoming more and more complex and changeable.Companies of the same type are emerging in various industries.If they want to gain more profits and gain a firm foothold in the market,they should not only establish their own core competitiveness,but also focus on how to control costs.Many scholars also grasp the market development trend,focusing on the value chain cost management and control of theoretical research.Compared with the traditional cost management and control theory,value chain cost management extends the internal production cost management to the complete enterprise value chain system,and pays attention to the influence on the external value chain of enterprises,which is more in line with the actual development needs.So this article first analyzes the enterprise production cost management control and the theory of value chain link,and then through the research to find out about the present situation of enterprise cost control of cost management problems,seek the value chain theory to save the cost of enterprise production,to enterprises in market competition dominance.The core competitiveness of enterprises should comply with the value chain management,and the value chain depends on the changes of the industrial chain.Therefore,for the problems of enterprises,we should look at the value chain from the height of the industrial chain,and then look at the core competitiveness of the company from the highest point of the value chain system.This paper will take Ruixing coffee as the main case,through the analysis of its value chain system,understand the impact of value chain reform on enterprise cost reduction,and put forward more specific opinions.The company needs to apply the method of cost management to the whole production process,from various functional departments within the enterprise to upstream suppliers,downstream customers and other relevant partners in the industrial chain,and finally to the whole industrial chain.Through the analysis of the deficiencies in the current management and control of enterprise cost,the value chain cost management and control suggestions suitable for the catering industry are provided,which has certain practical reference value for the development of China’s beverage industry enterprises.