Research On The Implementation Of Integrated Cost Management From The Perspective Of Value Chain Theory

The competition of modern enterprises has been upgraded from the initial competition of individual resources to quality,service,brand,customer satisfaction,corporate image,customer group,etc.,covering almost all the links of the enterprise,and the collection of all production,sales and sales links of the enterprise is positive.It is the main content of the value chain theory.Cost management is the core part of long-term business management issues,and plays a vital role in the company’s production and operation activities and decision-making.The traditional cost management method has greatly restricted the development of modern enterprises.To improve competitiveness,enterprises need to build a scientific,efficient and comprehensive cost management system.Integrated cost management creatively applies the principles and methods of integration to cost management,integrates all resources and strategies of the enterprise with behavior and organization as the core,and improves the decision-making ability and cost competitive advantage of the enterprise.There is not much research on how to build an integrated cost management model.There is not much research done by the theoretical community in this area.This paper adopts the method of single case study,taking Xufeng Company as an example,visiting the enterprise on the spot and collecting data through interviews,auditing meetings,and consulting materials,so as to conduct in-depth analysis of the cost management of the enterprise.From the perspective of value chain,this paper elaborates on the specific implementation steps of the integration of different cost management methods in the cost management mode from the aspects of procurement,production and sales,and then verifies the integrated cost management mode to reduce costs and increase profits.Improving competitiveness has a certain role.The research conclusions of this paper not only expand the theory and method of cost management,but also have practical guiding significance for enterprises to strengthen cost management.