Research On Cost Control Of XD Trading Company From The Perspective Of Supply Chain

Since the reform and opening up,China’s national economy has made remarkable development,becoming the world’s second largest economy in 2010,and the gap with the world’s largest economy has gradually narrowed,and the people’s consumption level has also been significantly improved,which has brought about the rapid development of commercial and trading companies.Opportunities and challenges coexist,while commercial enterprises develop,they are also facing problems such as cost surge,inventory management difficulties and profit decline,which all point to the pain point in the development of the same enterprise-cost control.Traditional cost control methods are no longer suitable for the current fierce market competition,and commercial enterprises need to continuously improve their competitiveness and reduce costs in order to obtain more profit margins.Therefore,for commercial enterprises,in order to win in the competition and achieve better returns,effective cost control methods should be adopted to solve the current problems.Compared with the traditional cost control methods adopted by enterprises,if the cost control model based on the supply chain is adopted,the enterprise can be more closely connected with the upstream and downstream supply chain,and use the resources in the supply chain to jointly complete the cost control work and achieve the purpose of cost reduction and efficiency increase.Firstly,by reviewing domestic and foreign research literature related to supply chain,cost control and supply chain cost control,this paper provides a theoretical basis for the follow-up research of the paper.Secondly,through the field research method and case study method,XD Trading Company is the research object,combined with its financial statements,the cost control activities currently carried out in XD Trading Company are analyzed,and the cost control problems of XD Company are found out,and the causes of the problems are analyzed.Then,combined with the industry characteristics of the retail industry and the problems existing in the enterprises,it is pointed out that the necessity and feasibility of supply chain optimization for XD commercial enterprises are pointed out,the supply chain structure is upgraded on the basis of the existing supply chain,and the activities on the supply chain are analyzed by combining the cost driver method.After completing the above analysis,the operation optimization suggestions and auxiliary safeguard measures are proposed for enterprises from the perspectives of internal supply chain and external supply chain,aiming to enhance the stability of XD Trading’s supply chain,improve the efficiency of the company’s cost control activities,achieve the maximum value with the minimum cost,and make the enterprise move forward steadily,and also hope to provide some help for commercial enterprises and other industries to solve the cost control problem.