| In recent years,China’s economic development model has changed from the pursuit of speed to the pursuit of quality.With the continuous improvement of people’s living standards across the country,people’s demand for consumption has also changed.While hoping to get more opportunities to experience products,they also pay attention to the quality of products.In this context,due to the low access requirements of the leisure food retail industry,the number of enterprises in the industry has increased rapidly,the market scale has expanded rapidly,and the competition pressure in the industry is large.Therefore,businesses attract consumers by changing their sales methods in order to occupy the market.Due to the continuous impact of e-commerce,traditional snack food retail enterprises have to seek development in today’s big data era through the integration of online and offline sales channels in the face of huge transformation costs.Therefore,many snack food retail enterprises have an abnormally low profit although their revenue is normal.Especially at present,the industry is facing problems such as the rise of store rent and labor cost,and the continuous entry of competitors into the market.Adopting value chain cost management is an effective way to ensure the long-term development of leisure food retail enterprises.Through the analysis and application of the value chain cost management theory and using the case analysis method,this paper has taken Yifen company as the research object,successively analyzed the composition of its internal and external value chain under the background of online and offline integration,and found the problems of Laifen company in cost management,such as insufficient R & D investment,high proportion of procurement cost,high rate of sales expense,excessive management expense,low market share of main business The development of online channels is backward,the quality control of products is not strict,and the cost of customer maintenance is high.At the same time,analyze the causes of the problems,and use the value chain cost management theory to increase R & D investment,strengthen talent management,reasonably reduce period costs,strengthen the value chain analysis of competitors,abide by the supplier selection criteria,and obtain new users through online and offline integration This paper puts forward optimization countermeasures to improve customer satisfaction,hoping to help laiyifen company get rid of the current dilemma.Finally,it summarizes and analyzes the situation of enterprise value chain cost management under the retail mode of online and offline sales channel integration,draws conclusions and puts forward prospects,hoping to give some enlightenment on cost management to enterprises in the same industry. |