| Facing global economic integration,Chinese manufacturing enterprises need to strive to manage costs at a reasonable level aiming to maintain competitive advantages.When the cost is managed to be lower than an average level of the industry,the enterprise has more chances to survive.Onlywhen the enterprise keeps a certain positive difference in terms of total cost,will itowna really competitive advantage.Thus,a new research topic of cost control is emerging,that is how to effectively reduce the cost of each operation and management link andfurtherfull control of the cost under the premise of enhancing comprehensive competitiveness of the enterprise.This dissertationchooses AB company as samples for analysis.From the perspective of total cost management,it combs the existing problems in the main nodes of value chains including capital,procurement,inventory,production and sales of AB company.Moreover,it deeply analyzes the causes of the problems,and puts forward a systematic and thorough optimization scheme over each node aiming for creating long-term competitive advantages of the enterprise.Itshows advantages of TCM in the constructionofthe well-run enterprises.This dissertationis of great significance to AB companies in guiding them to reduce costs,improve capital situation,and create long-term competitive advantages.It is also helpful to bridge theory and practice of the enterprises,hoping to be able to inspire other manufacturing enterprises. |