Research On The Enterprise Cost Control Based On The Value Stream

This paper aims to discuss the cost control of enterprises by means of the based value stream under the environment. That is to say, the cost control theory is able to afford a new perspective when putting the viewpoint of value stream into the study cost control ,and emerging into the analysis tool of the value chain for the strategic management.The whole contents consist of 6 parts. Chapter 1 involves giving the background and signification of the cost control study based on value stream. Chapter 2 defines the concepts of control, cost and cost control, reviews briefly to the development of the cost control theory from domestic and abroad, points out the limitation of the traditional theory of cost control and puts forward to the cost control theory based on value stream when reviewing it. Chapter 3 discusses the localization of traditional cost control. Chapter 4 discusses principles and control flows based on value stream cost control theory. Chapter 5 analysis the implementary process of cost control based on value stream. Chapter 6 summaries the paper, draws a conclusion and gives birth to some new viewpoints in terms of the reality of the present cost control.This paper has certain views from following aspects: (l)To control the costs of enterprise from the angle of value stream could avoid the limitation caused by the traditional cost control, which focused on the internal manufacturing process, and make the cost control more scientific and reasonable in the aspects such as the bound, the content and the methods.(2) Enterprise is regarded as an open system, emphasizing the breaking the boundary of enterprise, and integrated the internal value stream into a larger system.(3) Starting with the research on the satisfaction of customer demands, the paper established a cost control system based on value stream and proposed the corresponding cost control measures and methods.