Study On Cost Control Measures Of Coproration S From The Perspective Of Value Chain Theory

In order to adapt to fierce competition,enterprises have adopted the value chain cost control theory.This theory is not only the continuation and development of traditional cost control theory,but also the cost control theory that is especially suitable for foreign cooperative enterprises.This theory not only extends the internal cost control theory of the enterprise to the overall value chain,but also emphasizes the external value chain to meet the needs of the real world.This paper mainly analyzes the concept of cost control and value chain and its basic theory and discusses the importance of cost effective control in the era of high cost competition.This paper believes that the competition of enterprises today has a phenomenon of competition from competition to competition and from competition to value chain competition.To this end,this paper focuses on internal value chain analysis,longitudinal value chain analysis and horizontal value chain analysis.This paper illustrates the role of the reform of the three value chains in reducing the cost of enterprises through the example of S company.The specific conclusions are as follows: First,enterprises should apply the cost control method to all departments within the enterprise,and extend to suppliers,partners and customers,and ultimately expand to the environmental responsibility of the enterprise.Second,enterprises should take into account the material flow,information flow and capital flow of the value chain.At the management research level,it focuses on the cost control of the value chain,covering three different dimensions of the internal value chain,the vertical value chain and the horizontal value chain.Constructing the method system,operation system and guarantee system of value chain cost control,studying the theoretical basis of value chain cost control,is of great value to the theoretical system improvement and cost control practice of value chain cost control.This paper believes that these measures have certain reference significance for Chinese enterprises.