Research On Value Chain Cost Management Of H Food Manufacturing Enterprise

In recent years,the global economy has been in a prolonged downturn,and due to the downward pressure on the economy and the impact of the COVID-19 pandemic,the food industry is facing increasing cost pressures in procurement,production,sales,and other aspects.In addition,fierce industry competition has made excessive cost pressure a common phenomenon in the food manufacturing industry.How to innovate cost management,respond to internal and external pressures,and ensure the survival of enterprises is an urgent problem that the food manufacturing industry needs to solve.Based on this,this article proposes the integration of value chain and cost management,to identify cost issues in various links of the value chain,and put forward targeted cost management suggestions.This has certain reference significance for alleviating the cost pressure of food manufacturing enterprises.In this paper,we employed normative research,case study,and comparative analysis to investigate the selected topic.Firstly,we expounded on the current research status and relevant theories of value chain cost management to provide theoretical support for subsequent discussions.Secondly,we examined the current situation of cost management in H Food Manufacturing Company and found that the company has not yet established a holistic view of value chain cost management.From the perspectives of internal and external value chains,we analyzed the problems in cost management and proposed corresponding solutions,including:(1)optimization of internal value chain cost management by improving IPD-oriented research and development process assessment,differentiating purchasing based on material classification;(2)optimization of external value chain cost management by building high-quality strategic alliances with suppliers,reducing procurement costs,strengthening customer cost management;Finally,we proposed safeguard measures,such as enhancing enterprise cost culture awareness,building a cost management big data support system,and strengthening cost assessment and incentive mechanisms.This study can provide a useful reference for other food manufacturing companies applying value chain cost management.