Cost Management Research Of Sichuan Jin Tong Fine Chemistry Co.， LTD. Based On Value Chain

Sichuan Jintong Fine Chemical Co.,Ltd.is a wholly-owned subsidiary of Jintong Petrochemical Company in Sichuan.At present,the company’s production capacity and sales are in the leading position in the southwest market.Its products are mainly used in daily chemical washing,printing and dyeing textile,oil and natural gas exploitation,leather auxiliaries,building auxiliaries and other fields.Although the company’s product quality is stable,brand influence is strong,awareness is high,reputation and sales volume are in the leading position in the industry,but with the continuous expansion of the market,the continuous development and progress of information logistics,regional market competitors are gradually increasing,how to establish a sustained leading position has become a huge challenge and test facing the company at present.In addition,the company also faces the following management problems that need to be solved: the shortage of core raw materials of products every year leads to the failure to meet the market demand and frequent shortage of finished products;the company’s internal management cost increases year by year and the profit margin keeps low level;the company’s employees suffer from the serious phenomenon of "eating the pot and eating the rice",and their enthusiasm is not high.Based on the above background,through the perspective of cost management based on value chain,combing the relevant theory of value chain and cost management theory,this paper makes in-depth study on the research and exploration results of domestic and foreign experts and scholars around this topic.Combined with the actual situation of Sichuan Jintong Fine Chemical Co.,Ltd.,this paper makes a comprehensive and in-depth study and analysis of its internal management and operation activities,and finds out the key issues in the cost management activities of the enterprise.At the same time,in view of these problems,using the cost management method based on the value chain to find a breakthrough to solve the enterprise problems,to build a value chain cost management system in line with their own enterprise management level,improve and guarantee the management mechanism,and give reasonable suggestions.The conclusions of this paper can improve the management level of Sichuan Jintong Fine Chemical Co.,Ltd.,further optimize,perfect and perfect the internal and external management system of the enterprise,reduce the comprehensive cost and increase the enterprise benefit,it is of practical significance to continuously promote and consolidate the core competence of enterprises,and to provide a model for research and reference for the same type of chemical enterprises similar to Sichuan Jintong Fine Chemical Co..