Study On The Methods Of Cost Control In High-Tech Enterprise's Based On Value Chain

With the development of the knowledge economy, high-tech enterprises play more and more important role in entire national economy. In recent years, high-tech enterprises in our country have made a considerable progress, but due to starting late, there are still some problems of management. After Chinese entry of WTO, the competition among enterprises has been becoming more intense. A high-tech enterprise which wants to achieve competitive advantages should increase the input of R&D, human capital and marketing the new product in order to improve its core competency and engage in independent innovation, which will result in increasing proportion of the cost mentioned above in the enterprise total cost. Thereby, new requirement for cost-controlling is needed because the existing cost control method can not respond to this change. Therefore, seeking the methods of cost control which fit for the high-tech enterprises, enhancing the use efficiency of resources and maximizing the enterprise's total income are the questions that the high-tech enterprise's cost control must solve. Therefore, in order to improve resource usage efficiency and maximize its revenue, the problem on how to put the fund investment for improving product value of every stage in the cost control scope timely according to the high-tech enterprise's characteristic is solved urgently.This paper analyzes the method of the high-tech enterprise's cost control according to the characteristic of the high-tech enterprises and its value forming process. It analyzes the characteristic and the influence factors of the high-tech enterprise's cost control and the advantages of cost control based on the forming process of value chain. Through designing and dividing the stages for the high-tech enterprise's value chain, this paper designs the system of method of the high-tech enterprise's cost control from angle of value chain, which provides much more effective and comprehensive method support for strengthening the cost control of the research and development, the purchase, the production and the marketilization for the high-tech enterprise. In addition, this paper utilizes a certain methods of mathematics to optimize the high-tech enterprise's value chain. Based on above studies, this paper chooses Hedy Computer Co.Ltd. to do research, aims to seek a path and management method to realize the cost advantage for the high-tech enterprise's development, so the technology innovation can plays a function in adding value to the high-tech enterprise's value chain.